COYUNTURA

Opinión: Impuesto Selectivo al Consumo, ¿política social o fiscal?

Imagen: Gorros Asesores

Por: María Alejandra Gutierrez

El pasado 10 de mayo se aprobó, mediante decreto supremo, el alza del impuesto selectivo al consumo (ISC) a una serie de productos como las bebidas azucaradas, cigarrillos, bebidas alcohólicas, combustibles y vehículos. Esta iniciativa liderada por el Ministerio de Economía, Ministerio de Salud y Ministerio del Ambiente busca reducir el consumo de productos que tienen un alto impacto en la salud y el medio ambiente, mediante el aumento en sus precios.

Según la Sunat, el ISC es un impuesto indirecto que, a diferencia del IGV, solo grava determinados bienes. Busca atenuar la regresividad del IGV al exigir mayor carga impositiva a aquellos consumidores que evidencian una mayor capacidad contributiva por la adquisición de bienes suntuosos o de lujo. Con esta propuesta, por ejemplo, el impuesto a las bebidas azucaradas aumentará a 25%, el de los cigarrillos a 0.27 céntimos por cigarrillo y el de los vehículos nuevos en un 10%, sin tener en cuenta el IGV. En adición a ello, el pasado 16 de mayo, el ministro de economía, David Tuesta, se presentó ante la Comisión de Economía del Congreso para precisar los cambios que el gobierno desea hacer en materia de impuestos. Por ejemplo, que las personas que ganen menos de 7 UIT anuales, es decir, 29 050 soles, empiecen a pagar Impuesto a las Renta, que se grava sobre las ganancias que se obtengan del trabajo o de la explotación de un capital.

Con respecto al alza en el impuesto selectivo al consumo en ciertos productos, se podría intuir que lo que se plantea es una iniciativa que muestra el interés de crear un Estado fuerte, con capacidad y alcance institucional, ya que este regularía el impacto del consumo de productos por el bienestar de la sociedad y el medio ambiente, sin importar los intereses del sector privado. Esto debido a que se esperaría que, con el incremento de precios, la adquisición de estos disminuya. Sin embargo, las declaraciones de David Tuesta comprueban que este no es el real trasfondo de la iniciativa, sino que, por el contrario, es una política de recaudación de impuestos voraz, probablemente causada por los desbalances fiscales en nuestra economía y la creciente deuda. Esto constata el grave problema de la política de recaudación fiscal en el Perú y los limitados intentos por fomentar el pago de los impuestos dentro de su planeamiento institucional en las últimas décadas. Puesto que no logra incrementar el número de aportantes y, como consecuencia, reina la informalidad; como menciona la SUNAT, “la evasión supera los S/. 23 mil millones, es decir alrededor del 3.5% del PBI.

Estrategias como la del ISC, son salidas para incrementar la recaudación de impuestos de una manera rápida, ya que el consumo de dichos bienes es alto; sin embargo, terminan por afectar a la economía en general, por ejemplo, con el caso de la gasolina, que implica a todos los sectores. Además, de que es una política insuficiente, ya que resulta una iniciativa aislada para mejorar la salud de los peruanos; de haber tenido un verdadero interés en mejorarla, se debería haber puesto en práctica una serie de acciones como las de los semáforos nutricionales. Todo esto solo prueba la incapacidad y debilidad institucional que domina.

16 Comments

Deja tu comentario

Loading Facebook Comments ...

16 Comments

  1. furtdsolinopv

    Junio 20, 2018 at 12:24 am

    Great – I should certainly pronounce, impressed with your site. I had no trouble navigating through all the tabs and related information ended up being truly easy to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, web site theme . a tones way for your client to communicate. Excellent task.

  2. Free Auto Approve List 7-15-2018

    Julio 18, 2018 at 5:12 am

    I hope you all are having a great weekend. I added a new list. This one is smaller, but still useful. I think the next one will be bigger.

  3. Florentina Ottogary

    Julio 26, 2018 at 8:59 am

    I do believe that a foreclosed can have a important effect on the borrower’s life. Foreclosures can have a Several to 10 years negative influence on a applicant’s credit report. A borrower that has applied for home financing or just about any loans even, knows that a worse credit rating can be, the more challenging it is for any decent personal loan. In addition, it can affect a new borrower’s capacity to find a reasonable place to lease or hire, if that gets to be the alternative housing solution. Good blog post.

  4. Jurassic Fuck

    Julio 26, 2018 at 2:48 pm

    Thank you for writing this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Facebook. Thanks again for a great article!

  5. Elisabeth Tadt

    Julio 26, 2018 at 8:03 pm

    Thanks a lot for sharing this with all of us you really know what you are talking about! Bookmarked. Kindly also visit my site =). We could have a link exchange arrangement between us!

  6. Trading Software

    Julio 30, 2018 at 10:25 pm

    Thanks for your post. Another factor is that just being a photographer involves not only difficulties in taking award-winning photographs but in addition hardships in acquiring the best camera suited to your requirements and most especially hardships in maintaining the caliber of your camera. This really is very genuine and noticeable for those photography fans that are straight into capturing the actual nature’s interesting scenes — the mountains, the particular forests, the wild or seas. Visiting these amazing places surely requires a digicam that can meet the wild’s harsh setting.

  7. click to read

    Agosto 1, 2018 at 11:47 pm

    I just want to tell you that I am just new to weblog and honestly liked your web-site. Likely I’m want to bookmark your blog post . You really have fantastic article content. Bless you for revealing your webpage.

  8. pc disposal slough

    Agosto 2, 2018 at 4:52 am

    Thanks for the guidelines you have contributed here. Yet another thing I would like to mention is that laptop or computer memory requirements generally increase along with other improvements in the technologies. For instance, if new generations of cpus are introduced to the market, there’s usually a similar increase in the scale preferences of both the laptop or computer memory as well as hard drive room. This is because the software operated by these processor chips will inevitably surge in power to leverage the new technological know-how.

  9. Kantut

    Agosto 5, 2018 at 9:33 am

    Thank you for posting this awesome article. I’m a long time reader but I’ve never been compelled to leave a comment. I subscribed to your blog and shared this on my Facebook. Thanks again for a great article!

  10. Visit My Homepage

    Agosto 7, 2018 at 3:42 am

    Your post on Opini??n: Impuesto Selectivo al Consumo, ??pol??tica social o fiscal? – Punto y Coma is very good. We hope you can continue posting many more blog soon. Long live http://www.puntoycoma.pe

  11. Mass Psychology

    Agosto 9, 2018 at 12:22 am

    I really like your blog.. very nice colors & theme. Did you create this website yourself or did you hire someone to do it for you? Plz respond as I’m looking to design my own blog and would like to know where u got this from. cheers

  12. what’s the best time to buy stocks

    Agosto 9, 2018 at 6:01 am

    I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…

  13. Is value investing dead?

    Agosto 10, 2018 at 4:20 am

    Hi there, just changed into aware of your blog via Google, and found that it’s really informative. I am gonna watch out for brussels. I’ll be grateful in the event you continue this in future. A lot of other people will be benefited from your writing. Cheers!

  14. www.ilpc.ssru.ac.th

    Agosto 11, 2018 at 9:45 am

    It’s laborious to search out knowledgeable people on this subject, but you sound like you know what you’re speaking about! Thanks

  15. I’ve been browsing on-line more than three hours lately, but I by no means discovered any interesting article like yours. It is pretty value enough for me. Personally, if all webmasters and bloggers made good content as you did, the internet will likely be much more helpful than ever before.

  16. xốp bỏ hộp quà

    Agosto 19, 2018 at 2:15 am

    Howdy! I know this is kinda off topic but I was wondering if you knew where I could get a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty finding one? Thanks a lot!

Leave a Reply

Su dirección de correo no se hará público. Los campos requeridos están marcados *

To Top