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Los tributos medioambientales y la protección del agua en Colombia. Análisis de la tasa retributiva de vertimiento de la Ley 99 de 1993

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  • César Jasith Sánchez Muñoz

Abstract

El agua presta servicios ecosistémicos, los cuales son susceptibles de valoración económica y por lo tanto son materia imponible. Así mismo, dichos servicios son vitales para la existencia del hombre, lo cual conlleva su protección1 y los tributos, de acuerdo con la visión de este estudio, son idóneos para este propósito y, en especial, la tasa, en referencia a las distintas especies tributarias, amén de otros instrumentos de salvaguarda del recurso2 . Por lo tanto, corresponde analizar si la tasa de vertimientos3 sería adecuada para lograr la defensa de este bien. Entonces, para demostrar o rechazar esta premisa corresponde analizar su concepción, configuración (alcance) y gestión (límites).

Suggested Citation

  • César Jasith Sánchez Muñoz, 2022. "Los tributos medioambientales y la protección del agua en Colombia. Análisis de la tasa retributiva de vertimiento de la Ley 99 de 1993," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1368, October.
    • Handle: RePEc:ext:derech:1368
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    References listed on IDEAS

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    1. N Gregory Mankiw, 2009. "Smart Taxes: An Open Invitation to Join the Pigou Club," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 35(1), pages 14-23.
    2. Tietenberg, T H, 1990. "Economic Instruments for Environmental Regulation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 6(1), pages 17-33, Spring.
    3. Julián Sabogal Tamayo, 2012. "Entre la economía política de Karl Marx y la economía ecológica," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 14(27), pages 207-222, July-Dece.
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