CONTRIBUCIÓN A LA PROTECCIÓN AMBIENTAL DESDE LA REFORMA TRIBUTARIA 1819 DE 2016

Abstract

With the entry into force of the structural tax reform, effective in January 1st, 2017, the Colombian government tries to increase the collection and to have resources to cover the fiscal deficit, in addition to acquiring new resources to support social issues like environment.This reflection article is the result of an investigation conducted by the author with the support of a study group with a training as public accountants under a process of formative research, as a document type, with qualitative approach, based on a comprehensive review in databases of indexed journals and other documentary information found about the topic. The article aims to analyze the contribution to the environment since the tax reform of 2016. The results show that at the international level there is a general tendency to create strategies to motivate the reduction of environmental pollution, generating support to potential taxpayers, either through tax benefits or the imposition of taxes. In Colombia, the government created the tax on carbon emissions and the consumption tax on plastic bags, which seek to discourage the consumption of these pollutants, although in the case of carbon emissions the tax is assumed by the final consumer, although the tax is paid on the value of the fuel and consequently it is not considered a decrease in consumption, which limits the scope of its primary objective

Keywords

• carbon emissions
• environment
• externalities
• green taxes
• tax reform