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dc.rights.licenseAtribución-NoComercial-SinDerivadas 4.0 Internacional
dc.contributor.advisorBuitrago Gutiérrez, Giancarlo
dc.contributor.authorRomero Ruiz, Alex Duván
dc.date.accessioned2021-01-15T19:08:15Z
dc.date.available2021-01-15T19:08:15Z
dc.date.issued2020-11-12
dc.identifier.citationRomero, A. (2020). IMPACTO DE UN IMPUESTO A LAS BEBIDAS AZUCARADAS SOBRE LAS FINANZAS DEL SISTEMA DE SALUD EN COLOMBIA. Bogotá D.C.: Universidad Nacional de Colombia. Tesis de Maestría.
dc.identifier.urihttps://repositorio.unal.edu.co/handle/unal/78772
dc.description.abstractEn el presente trabajo se estima el impacto que la imposición de un impuesto a las bebidas azucaradas tiene sobre el sistema de salud en Colombia. Para este fin se hizo uso de un modelo extendido de costo-efectividad, el cual se fundamenta en un modelo probabilístico de Markov, simulando la población colombiana adulta a lo largo de su vida por medio de una macro-simulación basada en tablas de vida multi-estado. El análisis se realizó en dos etapas: (1) estimación del recaudo efectivo del impuesto, donde se estiman los ingresos fiscales adicionales generados por el gravamen, y (2) estimación del impacto del impuesto en términos de salud sobre la población colombiana, junto con su respectivo impacto económico sobre las finanzas del sistema de salud. De acuerdo con los resultados, la imposición de un impuesto a las bebidas azucaradas, con una tarifa del 24% sobre el valor final de venta al consumidor, tiene un efecto positivo en las finanzas del sistema de salud colombiano, generando un recaudo total de recursos durante los próximos 25 años por $99,6 billones. Junto a esto, el establecimiento del impuesto representa un significativo avance en temas de salud pública en Colombia, pues permite disminuir la morbilidad y mortalidad de la población, evitando 287.671 nuevos casos de ECNT y 21.237 muertes asociadas a esta causa durante los próximos 25 años. Finalmente, dada la variación en las tasas de morbilidad de la población, el IBBAA generaría un ahorro total de recursos en el sistema de salud por $31 billones en los próximos 25 años.
dc.description.abstractThe following document estimates the impact of implementing a tax to the sugary drinks on the healthcare system in Colombia. To this, an extended cost-effectiveness model was used, which is based on a Markov probabilistic model, simulating the adult Colombian population throughout their lives by means of a macro-simulation based on multi-state lifetables. The analysis was carried out in two stages: (1) estimate of the effective collection of the tax, where the additional tax revenues generated by the tax are estimated, and (2) estimate of the impact of the tax in terms of health on the Colombian population, together with their respective economic impact on the finances of the healthcare system. According to the results, the imposition of a tax on sugary drinks, with a rate of 24% on the final value of sale to the consumer, has a positive effect on the finances of the Colombian healthcare system, generating a total collection of resources over the next 25 years for $99,6 COP billions. Along with this, the establishment of the tax represents a significant advance in public health issues in Colombia, since it reduces the morbidity and mortality of the population, avoiding 287,671 new cases of NCDs and 21,237 deaths associated with this cause during the next 25 years. Finally, given the variation in the morbidity rates of the population, the tax would generate a total saving of resources in the healthcare system for $31 COP billions over the next 25 years.
dc.format.extent123
dc.format.mimetypeapplication/pdf
dc.language.isospa
dc.rightsDerechos reservados - Universidad Nacional de Colombia
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subject.ddc330 - Economía
dc.titleImpacto de un impuesto a las bebidas azucaradas sobre las finanzas del sistema de salud en Colombia
dc.typeOtro
dc.rights.spaAcceso abierto
dc.description.additionalLínea de Investigación: Economía de la salud
dc.type.driverinfo:eu-repo/semantics/other
dc.type.versioninfo:eu-repo/semantics/acceptedVersion
dc.publisher.programBogotá - Ciencias Económicas - Maestría en Ciencias Económicas
dc.description.degreelevelMaestría
dc.publisher.departmentEscuela de Economía
dc.publisher.branchUniversidad Nacional de Colombia - Sede Bogotá
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dc.rights.accessrightsinfo:eu-repo/semantics/openAccess
dc.subject.proposalHealth taxes
dc.subject.proposalImpuestos saludables
dc.subject.proposalBebidas azucaradas
dc.subject.proposalSugar-Sweetened beverages
dc.subject.proposalEnfermedades Crónicas No Transmisibles
dc.subject.proposalNoncommunicable Diseases
dc.subject.proposalSistema de salud
dc.subject.proposalHealthcare system
dc.subject.proposalTax effect
dc.subject.proposalEfecto fiscal
dc.subject.proposalColombia
dc.subject.proposalColombia
dc.type.coarhttp://purl.org/coar/resource_type/c_1843
dc.type.coarversionhttp://purl.org/coar/version/c_ab4af688f83e57aa
dc.type.contentText
oaire.accessrightshttp://purl.org/coar/access_right/c_abf2


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Atribución-NoComercial-SinDerivadas 4.0 InternacionalThis work is licensed under a Creative Commons Reconocimiento-NoComercial 4.0.This document has been deposited by the author (s) under the following certificate of deposit