Impacto de la emergencia sanitaria Covid-2019 sobre la extrafiscalidad del Impuesto a los Consumos Especiales (ICE) a las fundas plásticas

Abstract

This work, titled "Impact of the Covid-2019 Health Emergency on the Extra Taxation of the Special Consumption Tax (ICE) on Plastic Bags," investigates how the pandemic has affected the application and effectiveness of specific taxes such as the ICE on plastic bags. It analyzes how health emergency measures altered the consumption and production patterns of these products and their impact on tax collection and fiscal policy compliance. The study examines changes in the demand for plastic bags due to new health regulations and altered consumption behaviors, as well as the government's regulatory and administrative response. Additionally, it evaluates the economic, social, and environmental implications of these fiscal policies during the health crisis, providing a critical view on the adaptation and effectiveness of extra taxation in times of global crisis.