Posible doble moral fiscal por la implementación del impuesto a los azúcares y ultra procesados que más afectan la salud pública en Colombia

Abstract

Potential double taxation arises when a tax seeks to promote social welfare, such as health, but generates negative economic impacts on the companies that produce the taxed products without offering sufficient support to mitigate these effects. In Colombia, the tax on sugar-sweetened beverages and ultra-processed foods seeks to reduce the consumption of these products, related to diseases such as obesity, and generate tax revenues. However, sectors such as the Colombian Federation of Shopkeepers and Small Shops, represented by Javier Galindo, warn about the negative impact on the economic stability of small businesses, which face unstable prices and the loss of customers. Internationally, the tax is seen as a pioneering model in Latin America, with experts such as Guillermo Pareja highlighting Colombia's leadership in fiscal policies for health. However, organizations such as the National Association of Industrialists of Colombia warn of a significant increase in prices, especially affecting small producers and businesses. This situation poses a challenge in balancing public health objectives with the fiscal and economic realities of the affected companies. A detailed analysis is needed to evaluate the economic effects and legislative justification, comparing with other countries such as Mexico, to ensure that public health and fiscal equity objectives are achieved.