Análisis de los incentivos tributarios ambientales y su impacto en la sostenibilidad del sector Agroindustrial en Santander, Colombia

Abstract

The Santander agro-industrial sector faces a structural paradox: it has a robust regulatory framework of environmental tax incentives, but its effective utilization is critically low. Therefore, the objective of this study was to analyze the impact of these incentives on the sector's sustainability during the period 2021-2025, identifying the regulatory characteristics of the system, the level of knowledge and use by businesses, and the factors that hinder or facilitate their adoption. Methodologically, the study adopted a descriptive-interpretive qualitative approach, with non-probabilistic convenience sampling (n=12 companies). A structured seven-section survey was administered to managers, accountants, and those responsible for tax and environmental decisions, complemented by documentary analysis of secondary sources. Relevant data revealed that 33.3% of companies are completely unaware of the existence of the incentives; only 16.7% have effectively accessed them; and the predominant barriers are informational, financial, procedural, and technical. And that adoption is practically restricted to medium-sized companies with consolidated organizational capabilities, despite the above, the companies that managed to access reported satisfaction with the process and tax returns of between 10% and 25% on the environmental investment, concluding that environmental tax incentives have real potential to strengthen the sustainability of the sector, but their effectiveness is blocked by systemic failures of dissemination, training and access, which require articulated interventions of public policy, academia and the private sector.