Evasión fiscal del impuesto a los consumos especiales producto del comercio irregular de cigarrillos.

Abstract

This research addresses the legal problem consisting of the evasion of the excise tax levied on cigarettes. This tax is originated as a result of illicit trade, which is generally related to smuggling. The main purpose of the implementation of the cigarette tax is to reduce consumption and to obtain resources to finance public spending on smoking-related diseases. However, there has been a considerable increase in the irregular cigarette trade, which has caused the State to lose a large amount of resources, thus preventing it from fulfilling the main purpose of the tax, which is to reduce the consumption of cigarettes and thus the diseases caused by it.