Los impuestos verdes en Colombia y su colaboracion en el desarrollo sostenible del medio ambiente

Abstract

In Colombia, green taxes have become an essential instrument in the nation's environmental policies, with the aim of discouraging the use of fossil fuels and promoting more sustainable practices. The purpose of applying these taxes is to mitigate the impacts of climate change and produce revenue for environmental initiatives. However, its effectiveness and use have sparked multiple economic, political and social discussions. This study examines the historical progression of ecological taxes in Colombia, details the different types of ecological taxes and the legislation that governs them, as well as a comparison of these in various South American countries to highlight the similarities and discrepancies. On the other hand, the lack of adequate allocation of green taxes in the civil works construction sector is discussed and some strategies are suggested to improve the development and implementation of these taxes, with the objective of contributing to the care of the environment and protect it from risks that may affect the quality of life of animals, plants and humans. The importance of involving the public, private, productive and academic sectors is emphasized, to propose alternatives that promote best practices in all sectors of the economy, especially in the field of construction and civil works, so that the interest is protected general and the quality of life of all living beings.