Impuesto nacional al consumo de bolsas plásticas: ¿quien contamina paga o simbólico?

Abstract

This article examines the effectiveness of the national tax on plastic bags in Colombia, introduced by Law 1819 of 2016, as a green fiscal policy instrument aimed at environmental protection. The analysis is based on the “polluter pays” principle, internationally recognized in the 1992 Rio Declaration (Principle 16), which promotes the internalization of environmental costs through economic instruments. In this context, the study evaluates whether this tax effectively transfers the environmental cost of plastic use to consumers and whether it encourages changes in consumption patterns. Using a qualitative approach that combines regulatory analysis with the observation of commercial practices, the study identifies limitations in the tax’s effectiveness, particularly due to its low cost and limited deterrent capacity. Furthermore, although the tax incorporates an extrafiscal purpose aligned with sustainability, its current design does not fully realize the “polluter pays” principle, as it fails to adequately internalize environmental costs or generate significant changes in consumer behavior. Therefore, while the tax represents progress in the adoption of green fiscal policy in Colombia in line with international guidelines, its impact remains limited, highlighting the need for regulatory adjustments to strengthen its environmental effectiveness