Principio de la Capacidad Económica y sus Efectos en la Tributación Ambiental

Abstract

This paper presents a research on the principle of economic capacity and its effects on environmental taxation. To this end, a normative, jurisprudential and doctrinal analysis of the environmental taxation in Colombia will be carried out. In addition, the environmental tax structure in the country will be described from the point of view of the principle of contributive capacity to compensate the negative impacts caused to the environment. Likewise, the legal, jurisprudential and doctrinal framework of environmental taxation in Colombia is identified, while explaining how the principle of contributive capacity applies to environmental taxes in Colombia. To achieve the above, a descriptive-analytical research methodology was implemented, with a qualitative approach and documentary review design; the latter was used through primary and secondary sources, such as documents of public institutions, documentation of the Constitutional Court (jurisprudence); in such a way that it allowed concluding that environmental taxation has the objective of protecting the environment, through the exercise of the duty to contribute, therefore, everyone who has a certain level of economic capacity must contribute, which makes it necessary to classify as taxable events all the circumstances indicative of this economic capacity.