Régimen jurídico de las tasas ambientales en Colombia : evaluación de la tributación de las tasas ambientales del recurso hídrico / Andrés Felipe Noreña Henao.

Format:

Book

Author/Creator:

Noreña Henao, Andrés Felipe, author.

Language:

Spanish

Subjects (All):

Environmental impact charges--Colombia.

Environmental impact charges.

Environmental impact charges--Europe.

Genre:

Electronic books.

Physical Description:

1 online resource : illustrations.

Edition:

1ST ED.

Place of Publication:

Bogotá : Universidad Externado de Colombia, [2024]

System Details:

text file

PDF

Summary:

"Environmental taxation is a subject of significant importance and complexity, the study of which draws upon both technical and legal disciplines. The issue of environmental levies—particularly environmental fees—is of universal relevance; consequently, critical reflection on their operation and effectiveness in protecting the environment is essential. The subject addressed herein responds to a practical situation within the field of environmental taxation, undertaken at a particularly opportune moment given its relevance to both the broader academic discipline and the specific reality of Colombia. The book is structured into four parts. First, it examines the historical antecedents that gave rise to the creation of economic and market-based instruments within the international environmental agenda; it also provides a brief overview of the legal-environmental principles and economic theories that underpin environmental fees. Second, it consolidates the legal framework governing the five environmental fees currently regulated in the country, with specific reference to both general legislation (constitutional and statutory) and specific regulations (enacted via decrees and resolutions). Third, it offers an analytical description of the tax structure of water-related environmental fees in Colombia, emphasizing their underlying foundations, constituent tax elements, collection mechanisms, and monitoring processes. Fourth, it presents an evaluation of the operational performance of two specific environmental levies: the water-use fee and the compensatory fee for point-source discharges into water bodies. In this manner, the text acknowledges the immense potential that environmental levies hold for driving actions aimed at the protection, renewal, and decontamination of natural heritage; however, it also highlights how flawed tax structures can hinder the generation of appropriate economic signals conducive to the protection of natural resources. In Colombia, environmental fees are often prioritized for their primary function—financing the environmental sector—rather than for their intended purpose of modifying behavior through revenue collection. This book contributes to the academic endeavor of consolidating and reviewing the legal framework governing environmental fees in Colombia, as well as evaluating the structure and operational efficacy of the country’s most established environmental levies." -- Back cover (translated).

Contents:

Table of contents available on the publisher Universidad Externado de Colombia website: https://publicaciones.uexternado.edu.co/gpd-regimen-juridico-de-las-tasas-ambientales-en-colombia-9789585061873.html

Notes:

Includes bibliographical references.

Online resource; title from PDF title page (Digitalia, viewed June 17, 2025)

ISBN:

958-50-6184-8

OCLC:

1525188098