Analysis of the perception of the plastic bag consumption tax charged in large and medium-sized establishments in the center of Florence: Analysis of the perception of tax on the consumption of plastic bags charged in large and medium-sized establishments from the center of Florence

Abstract

The tax on the consumption of plastic bags, as part of the environmental taxes, is a legislative measure generated as a strategy to discourage the use of plastic by end consumers, which, although it has associated costs, has the fundamental purpose of generating social conscience over collection. In this way, the present manuscript, with a mixed approach and descriptive scope, presents the results of the research carried out from the Specialization program in Tax Management of the University of the Amazon, regarding the perception of merchants of large and medium-sized areas of the center of Florencia, Caquetá, around the tax in question. The findings show, for the most part, that there is social awareness and respect for nature. However, cementing an environmental culture demands solid and constant efforts where, beyond legislative contexts, the intervention of dynamic actors of society is necessary, as is the case of higher education institutions.