Efectos de la aplicación de los tributos ambientales en la conservación de los recursos naturales y el desarrollo sostenible en el marco regulatorio colombiano
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Fecha
2025
Autores
Ruiz Baranoa, Jeimis
Muñoz Monterrosa, Leisly
Miranda Galvis, Divina
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
Esta investigación evaluó cómo la aplicación de tributos ambientales en
Colombia han influido en la conservación de los recursos naturales y el desarrollo
sostenible en el marco regulatorio colombiano. El concepto de impuestos verdes,
también conocidos como impuestos ambientales, surgen como parte de los
mecanismos para la protección del medio ambiente que buscan desincentivar prácticas
nocivas sobre el medio ambiente. En Colombia, la aplicación de estos tributos se
consolidó con la Ley 1819 de 2016, la cual introdujo medidas fiscales orientadas a
reducir el daño ambiental que resulta de diversas actividades. El deterioro ambiental ha
impulsado al gobierno a establecer medidas que ayuden a mitigar su impacto. En
Colombia, los impuestos verdes (como el gravamen al carbono y a las bolsas plásticas
establecidos en la Ley 1819 de 2016) han servido como herramienta dual: además de
su función recaudatoria, han contribuido a sensibilizar a la población respecto a la
necesidad de preservar los recursos naturales. Sin embargo, aún existen interrogantes
sobre su efectividad, por lo que se hace necesario evaluar su impacto en la
conservación de los recursos naturales y en el camino hacia una economía más
sostenible.
This research evaluated how the application of environmental taxes in Colombia has influenced the conservation of natural resources and sustainable development in the Colombian regulatory framework. The concept of green taxes, also known as environmental taxes, arise as part of the mechanisms for environmental protection that seek to discourage harmful practices on the environment. In Colombia, the application of these taxes was consolidated with Law 1819 of 2016, which introduced fiscal measures aimed at reducing environmental damage resulting from various activities. Environmental degradation has prompted the government to establish measures that will help mitigate its impact. In Colombia, green taxes (such as the tax on carbon and plastic bags established in Law 1819 of 2016) have served as a dual tool: In addition to their collection function, they have contributed to raising awareness among the population regarding the need to preserve natural resources. However, there are still questions about its effectiveness, so it is necessary to assess its impact on the conservation of natural resources and on the path to a more sustainable economy.
This research evaluated how the application of environmental taxes in Colombia has influenced the conservation of natural resources and sustainable development in the Colombian regulatory framework. The concept of green taxes, also known as environmental taxes, arise as part of the mechanisms for environmental protection that seek to discourage harmful practices on the environment. In Colombia, the application of these taxes was consolidated with Law 1819 of 2016, which introduced fiscal measures aimed at reducing environmental damage resulting from various activities. Environmental degradation has prompted the government to establish measures that will help mitigate its impact. In Colombia, green taxes (such as the tax on carbon and plastic bags established in Law 1819 of 2016) have served as a dual tool: In addition to their collection function, they have contributed to raising awareness among the population regarding the need to preserve natural resources. However, there are still questions about its effectiveness, so it is necessary to assess its impact on the conservation of natural resources and on the path to a more sustainable economy.
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Palabras clave
Impuestos verdes, Desarrollo sostenible, Conservación del medio ambiente, Economía sostenible, Protección ambiental, Energías limpias, Recaudación tributaria
