El impuesto nacional al consumo de bolsas plásticas en Colombia: Incentivo ecológico en procura del cuidado del medio ambiente

Abstract

Law 1819 of 2016 in its articles 207 and 208 and Regulatory Decree 2198 of 2017 fully regulated the Tax National Consumer of Plastic Bags. This Tax, promoted by Antonio Navarro Wolf, Senator of the green alliance party, as we will show throughout this writing, became a tax measure of a fiscal nature, which without major expectations, has managed to change the habit of plastic consumption in Colombians and particularly that of plastic bags. Today, the production of plastic bags has been reduced by 30%, which has led to lower energy consumption, less use of oil and therefore less environmental pollution, as well as the protection of marine species that die tangled minute by minute in this elements. The tax on the consumption of plastic bags, despite having, according to experts, substantial and procedural weaknesses that do not allow an effective fiscal control and rather an almost zero control; It has managed to discourage the use of plastic bags in hypermarkets, supermarkets and in different chain stores and stores and become a measure to counteract environmental deterioration and lack of sustainable awareness.