Impuestos verdes en Colombia: Una Herramienta Fiscal para la Sostenibilidad Ambiental

Abstract

The study analyzes the effectiveness of green taxes in Colombia as a fiscal instrument to promote environmental sustainability, assessing their regulatory design, economic and environmental impact, as well as their integration with public policies. The research addresses the concept of environmental taxes, their constitutional and legal foundations, and examines the main taxes currently in force: the carbon tax, the tax on the consumption of plastic bags, and the motor vehicle tax. The methodology adopted follows a documentary and descriptive approach, based on regulatory analysis, bibliographic review, the study of international cases (France, Costa Rica, and Chile), and the evaluation of data on tax rates, tax bases, and revenue collection. The results show that, although Colombia has a solid legal framework for green taxes, their environmental and fiscal impact has been limited, since revenue represents less than 2% of total national tax income, the deterrent effect on polluting behaviors is moderate, and the specific allocation of resources to environmental programs remains low and lacks transparency. The discussion reveals that, in comparison with successful international experiences, Colombia faces weaknesses in enforcement, institutional coordination, and environmental fiscal responsibility culture. It is concluded that, although green taxes constitute an important instrument for environmental protection, their current effectiveness is reduced due to control problems, low revenue, and limited public awareness; however, with improvements in implementation, monitoring, transparency, and environmental education, they can become a real driving force for the transition toward a more sustainable economy.