Derecho constitucional a un ambiente sano: una pauta para establecer tributos extrafiscales ambientales en Colombia

The purpose of this research article is to demonstrate that the constitutionalfoundation of the collective right to enjoy a healthy environment, empowers thelegislator to take action on the protection of the environment. The environmental taxis one of those mechanisms. This taxation was effective in...

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Bibliographic Details
Main Authors: Trejo Cruz, Yesenia del Carmen, Ome Barahona, Anayibe, Restrepo Lizcano, John Jairo
Format: Article
Language:Spanish
Published: 2019
Subjects:
medio ambiente
bien jurídico
derecho colectivo
extrafiscalidad
tributo ambiental
environment
legally protected good
collective right
non-tax revenue
environmental taxation
meio ambiente
bem jurídico
direito coletivo
extrafiscalidade
imposto ambiental
environnement
bien juridique
droit collectif
extrafiscalité
fiscalité environnementale
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7295664
Source:Academia & Derecho, ISSN 2539-4983, Nº. 18, 2019, pags. 51-77
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Derecho constitucional a un ambiente sano: una pauta para establecer tributos extrafiscales ambientales en Colombia
Summary: The purpose of this research article is to demonstrate that the constitutionalfoundation of the collective right to enjoy a healthy environment, empowers thelegislator to take action on the protection of the environment. The environmental taxis one of those mechanisms. This taxation was effective in achieving the objectivesof environmental policy, due to its ability to internalize the environmental costscaused by pollution.

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