Tributos ambientales en Colombia en el marco de las recomendaciones y lineamientos de la fiscalidad ambiental OCDE

Abstract

Sustainable development is an issue of global interest, therefore, most countries that are part of the planet have implemented mechanisms to prevent the depletion of natural resources and seek their preservation. In this way, environmental taxes are instruments of fiscal policy with an extra-fiscal connotation, because, with these, in addition to collecting resources, the modification of the taxpayer's behavior is encouraged in order to avoid incurring in activities or events that have a negative impact on the environment. In accordance with this, Colombia is interesting in implementing environmental taxes or green taxes with the objective of contributing to the recovery of a healthy environment in optimal conditions for current and future generations. In this sense, various international organizations have expressed special interest in promoting cooperation between different countries to stop the deterioration and extinction of natural resources, among these is the Organization for Economic Cooperation and Development (OECD), which has demonstrated special interest in addressing the fiscal-environmental issue through the various substantive legal instruments emanating from this organization, such as recommendations, declarations, agreements, among others, within which suggestions are made sometimes binding and other times non-binding (depending on the type of instrument) which contain "good practices" that when adopted by the countries optimize the tax system and at the same time protect the environment. Thus, after Colombia's recent admission to the OECD, this exhaustive research will identify and expose the tax system with environmental connotations in Colombia, and then identify the recommendations and guidelines (legal instruments) of the OECD that address this issue and, finally, determine how the Colombian State adopts these recommendations in order to safeguard the planet's natural resources.