Efectividad de la relación causal entre el impuesto a las bebidas ultraprocesadas azucaradas (IBUA) y la protección del derecho fundamental a la salud en Colombia

Abstract

This article analyzes the causal relationship between the Tax on Ultra-Processed Sugary Beverages (hereinafter IBUA) and the protection of the fundamental right to health in Colombia, from a legal-tax and public health perspective. It examines the legal, constitutional, and jurisprudential foundations of the tax, as well as its alignment with principles such as progressivity, horizontal and vertical equity, efficiency, ability to pay, and legislative freedom.The study contrasts the theoretical causal chain of the tax, which can be summarized as follows: price increase, reduced consumption, decrease in risk factors, and improved health; with the available evidence on consumption patterns and the prevalence of Non-Communicable Diseases (NCDs). In conclusion, it shows that the IBUA has generated a moderate reduction in the frequency of consumption, mainly among young people and lower-income households; however, its impact on the structural transformation of dietary habits, according to public health indicators, remains limited and heterogeneous. Thus, it is concluded that the extra-fiscal effectiveness of the tax depends on its articulation with complementary public policies of nutritional education, regulation of advertising and promotion of healthy food environments.