Specific Tax on Sins or Pleasures (Sin Tax): Constitutional Analysis of the Colombian Case (Law 2,277 of 2022) on Economic Evidence
DOI:
https://doi.org/10.7764/rda.14.81796Keywords:
Healthy tax, sin tax, tax system, Constitution of 1991, ColombiaAbstract
In this article, several constitutional and economic reflections are proposed due to the implementation of a healthy tax on solid or liquid foods with a high concentration of critical nutrients. To develop these approaches, I present the background and constitutional architecture of the figure under study; then, I describe the components of the jurisprudence applicable to the object of study; I address the problematic issues from a perspective of constitutional validity and legitimacy; finally, I present some conclusions and approaches about healthy taxes in Colombia.
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Copyright (c) 2025 Juan Camilo Rojas Arias
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