Smurfs dont fear punishment
I know the smurf situation is really complicated and there are good arguments both pro and contra smurfing. Its nothing u can just suddenly stop. however i think the goal of smurfing shouldnt be to throw the fact into everybodys face. most of the community already connects the word with negative experience and it changes the feel of the game. i personally instantly get a very arrogant vibe from those people and can basicly smell the flamestorm coming. I would be more comfortable if people just wouldnt tell if they are smurfing. maybe alot already do than and im gratefull for that. worst part is when they go trolling hard and apparently dont care for punishments, since even if they got punished hard they have 3 back up accounts ready. i think if they say in the chat that they are smurfs one can assume that is an experienced lol player and should know better than to troll others.
so it might be reasonable to give out hard punishments (account deletion) after very few or even just 1 major offense. a person with 2 or 3 accounts can just rotate to another acc if one gets temporarily banned or just get warnings for their toxic behaivour.
If they openly admit in game chat that this is just a smurf then it wouldnt be a reason to quit the game just because that not main account (which they apparently dont care about anyways) got banned (given the reason to do so) completly shutting smurf accounts down would be a good scare tactic to either keep them from bragging about their pro smurfness and smoothen the match atmosphere, or if they just like to show and boast about their greatness and smurf succsess it might keep them other peoples games on purpose without a second thought about punishment.
so please riot, since stopping smurfing isnt really an option think about keeping them better under control. smurfs could/should be rolemodels of what newer players can reach, not bad behaving scares of what higher level players look like.