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Impuesto al carbono en Colombia: un mecanismo tributario contra el cambio climático
dc.contributor.author | Hernandez Garcia, Edwin Arbey | |
dc.contributor.author | Raffo López, Leonardo | |
dc.date.accessioned | 2021-12-22T21:07:58Z | |
dc.date.available | 2021-12-22T21:07:58Z | |
dc.date.created | 2019-10-01 | |
dc.identifier.issn | 0120-6346 | |
dc.identifier.uri | http://hdl.handle.net/11407/6786 | |
dc.description | El presente artículo aborda los fundamentos del impuesto al carbono, y su avance en el ordenamiento jurídico colombiano, como uno de los nuevos tributos en materia de recaudación y protección del medio ambiente. Aunque los mecanismos tributarios tienen un fin recaudatorio, este en particular, debido a su hecho generador, estaría configurado para buscar que los sujetos pasivos del gravamen redireccionen su conducta hacia patrones de consumo racional y sostenible. Este mecanismo tributario posibilita la cooperación entre la empresa, la sociedad y el Estado para la materialización de los objetivos de las políticas ambientales nacionales y aquellos establecidos dentro del marco de acuerdos internacionales, haciéndose notoria en las exenciones que contempla dicho gravamen, el mejoramiento de la imagen y el incremento de la competitividad empresarial del país. | spa |
dc.description.abstract | This article tackles the foundations for the carbon tax and its advancements in the Colombian legal ordinance, as one of the new taxes in matters of tax collection and protection of the environment. Although the taxation mechanisms have a collectional purpose, this one in particular would be set up for redirecting the taxation passive subjects conduct towards rational and sustainable consumption patterns. This tributary mechanism enables the cooperation between companies, society and State for materializing the goals and the national environmental policies as well as those established within the scope of international agreements, and making itself evident in the exemptions included in the said tax, the improving in the image and an increase in the country s business competitiveness. | eng |
dc.format.extent | p. 21-51 | |
dc.format.medium | Electrónico | |
dc.format.mimetype | application/pdf | |
dc.format.mimetype | ||
dc.language.iso | spa | |
dc.publisher | Universidad de Medellín | |
dc.relation.ispartofseries | Semestre Económico, Vol. 23 Núm. 53 (2019) | |
dc.relation.haspart | Semestre Económico, Vol. 22 Núm. 52 octubre-diciembre 2019 | |
dc.relation.uri | https://revistas.udem.edu.co/index.php/economico/article/view/2902 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/4.0/ | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0 | * |
dc.source | Semestre Económico, Vol. 22 Núm. 53 (2019): octubre-diciembre, 21-51 | |
dc.subject | Ambiente | spa |
dc.subject | Impacto medioambiental | spa |
dc.subject | Regulación ambiental | spa |
dc.subject | Regulación | spa |
dc.title | Impuesto al carbono en Colombia: un mecanismo tributario contra el cambio climático | spa |
dc.type | Article | |
dc.identifier.doi | https://doi.org/10.22395/seec.v22n53a2 | |
dc.subject.keyword | Environment | eng |
dc.subject.keyword | Environmental impact | eng |
dc.subject.keyword | Environmental regulation | eng |
dc.relation.citationvolume | 23 | |
dc.relation.citationissue | 53 | |
dc.relation.citationstartpage | 21 | |
dc.relation.citationendpage | 51 | |
dc.audience | Comunidad Universidad de Medellín | |
dc.publisher.faculty | Facultad de Ciencias Económicas y Administrativas | |
dc.coverage | Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degreesLong: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees | |
dc.publisher.place | Medellín | |
dc.description.resumo | Este artigo aborda os fundamentos do imposto de carbono e seu avanço no ordenamento jurídicocolombiano, como um dos novos tributos em termos de arrecadação e de proteção do meioambiente. Embora os mecanismos tributários tenham o objetivo de arrecadar, este, em particular,devido a seu fator gerador, estaria configurado para que os sujeitos passivos do imposto redirijamseu comportamento a padrões de consumo racional e sustentável. Esse mecanismo tributáriopossibilita a cooperação entre empresa, sociedade e Estado para materializar os objetivos daspolíticas ambientais e nacionais e os estabelecidos no âmbito dos acordos internacionais, fazendosenotável nas isenções que esse imposto contempla, na melhoria da imagem e no aumento dacompetitividade empresarial do país. | por |
dc.title.english | Carbon taxation in Colombia: a tax mechanism against climate Change | eng |
dc.title.portuguese | Imposto de carbono na Colômbia: um mecanismo tributário contra a mudança climática | por |
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dc.rights.creativecommons | Attribution-NonCommercial-ShareAlike 4.0 International | * |
dc.identifier.eissn | 2248-4345 | |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | |
dc.type.local | Artículo científico | |
dc.type.driver | info:eu-repo/semantics/article | |
dc.identifier.reponame | reponame:Repositorio Institucional Universidad de Medellín | |
dc.identifier.repourl | repourl:https://repository.udem.edu.co/ | |
dc.identifier.instname | instname:Universidad de Medellín | |
dc.subject.keywordportuguese | Ambiente | por |
dc.subject.keywordportuguese | Impacto meio ambiental | por |
dc.subject.keywordportuguese | Regulamentação ambiental | por |