This research focuses on the comparative analysis of South American legislation on smuggling, with the aim of determining how to distinguish between smuggling as a contravention and as a crime. In particular, the role of the value threshold and its impact on tax collection is examined using a qualitative approach with a basic, non-experimental type of research. The results indicate that, although there are differences between countries in the region, most establish a value threshold to differentiate between a contravention and a crime. In the case of Bolivia, a direct relationship is evident between the decrease in the value threshold and the increase in tax collection. It is concluded that maintaining a low threshold discourages smuggling and favors tax compliance. However, it is noted that the professionalization of ant smuggling represents a growing challenge for the authorities.
