Impact of the excise tax on the demand for alcoholic beverages in Cuenca
Keywords:
Taxation, public health, taxation, consumption, alcoholismAbstract
The Special Consumption Tax (ICE) is presented as a social and economic regulation tool to reduce the consumption of harmful products such as alcohol, promoting public health. In Ecuador, the impact on the effective reduction of consumption is limited, due to factors such as tax evasion and industry resistance. The objective of this study is to analyze the relationship between the ICE and the reduction of health risks for the inhabitants of the city of Cuenca, Ecuador. A non-experimental quantitative approach was used, with a descriptive and correlational scope. The results show that the ICE has a moderate impact on the reduction of health risks, with significant correlations on the perception of its effectiveness. It is concluded that, although the ICE contributes to public health, it should be complemented with more comprehensive educational and social policies to maximize its effectiveness.
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Copyright (c) 2025 Adriana Paola Quizhpe-Chérrez, Lenyn Geovanny Vásconez-Acuña, Juan Bautista Solís-Muñoz
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