EL IMPUESTO SOBRE LAS LABORES DEL TABACO Y SU DISCUTIBLE FUNCIONALIDAD EXTRAFISCAL
Fecha
2021-01-21
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Jaén: Universidad de Jaén
Resumen
El impuesto del tabaco en España ha ido incrementándose en
cuanto a su tributación de forma exponencial durante décadas,
hasta llegar a nuestros días y, a pesar de ello, su consumo ha ido
incrementándose entre la población adulta, así como entre los más
jóvenes. Consecuentemente, es menester su estudio y reflexión,
por lo que este trabajo que se presenta hará un recorrido sobre su
regulación jurídica actual y las funciones del impuesto del tabaco
como medida de reducción de uso, ya que se trata de una sustancia
altamente tóxica para la población. Asimismo, se hará una revisión
sobre lo que sucede tanto a nivel internacional como nacional en
cuanto a los efectos del impuesto, así como un análisis del carácter
extrafiscal del impuesto en cuanto a su eficacia.
The tobacco tax in Spain has been increasing exponentially in terms of its taxation for decades, up to the present day and, despite this, its consumption has been increasing among the adult population, as well as among the youngest. Consequently, it is necessary to study and reflect, so this work that is presented will make an appeal on its current legal regulation and the functions of the tobacco tax as a measure of reduction of use, since it is a highly toxic substance for the population. Likewise, a review will be made of what happens both internationally and nationally in terms of the effects of the tax, as well as an analysis of the extra-fiscal nature of the tax in terms of its effectiveness.
The tobacco tax in Spain has been increasing exponentially in terms of its taxation for decades, up to the present day and, despite this, its consumption has been increasing among the adult population, as well as among the youngest. Consequently, it is necessary to study and reflect, so this work that is presented will make an appeal on its current legal regulation and the functions of the tobacco tax as a measure of reduction of use, since it is a highly toxic substance for the population. Likewise, a review will be made of what happens both internationally and nationally in terms of the effects of the tax, as well as an analysis of the extra-fiscal nature of the tax in terms of its effectiveness.