Tax Estructure and Revenues on the Consumption of Plastic in Colombia, Peru and Ecuador: A Comparative Analysis Estructura y recaudo de tributos sobre el consumo de plástico en Colombia, Perú y Ecuador: un análisis comparado

Abstract

As the understanding of the environmental problems derived from the use of plastic products is needed, some Latin American countries have regulated the consumption of single-use plastics, focusing on the total prohibition of certain products, on partial consumption restrictions or on the establishment of minimum selling prices. Other nations, on the other hand, have chosen to establish economic instruments focused on taxing the consumption of plastics, as in the case of Colombia, Peru and Ecuador.

In this characterization, the elements of the taxes and the sanctioning regime will be presented, as well as the revenue results that the tax administrations have provided to date, with which a first comparative analysis of their performance and compliance with environmental premises is made.