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Creación de una carga impositiva por contaminación ambiental para el sector vehicular de servicio público colectivo en la ciudad de Bogotá

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Author Info

  • Javier Andrés Soto Duque

    ()

  • Alexander Sellamén Garzón

    ()

Abstract

resumeNEl documento trata una de las problemáticas más latentes en la eracontemporánea de Bogotá, la que representa la contaminación ambientalproducida por la emisión de gases con efecto invernadero que es provocadapor los vehículos automotores, especialmente de servicio público. Ésteparte del hecho de que desde la perspectiva y el objeto de estudio dela contaduría pública, específi camente con la línea de fi scalidad y detributación, se hace necesaria la creación de herramientas que permitanmitigar dicha problemática, de modo tal que se aporte al planteamiento desoluciones que creen salidas y respuestas a dichos confl ictos de la ciudad.AbstractCREATION OF A TAX BURDEN FOR PUBLIC TRANSPORTATION SERVICE DUETO ENVIRONMENTAL CONTAMINATION IN BOGOTÁThis document deals with one of the most latent problems of contemporarytimes in Bogotá, which is the environmental contamination produced by thegas emissions of public transportation and its consequent green house effect.With the perspective and study objective of Public Accountancy, and morespecifically, tax and audit areas, it is necessary to create tools that allow themitigation of such problem in order to contribute with ideas and solutions thatcreate answers to the city´s conflicts.ResumoCRIAÇÃO DE UMA CARGA IMPOSITIVA POR CONTAMINAÇÃO AMBIENTAL PARAO SETOR VEICULAR DE SERVIÇO PÚBLICO COLETIVO NA CIDADE DE BOGOTÁO documento trata um dos problemas mais evitado na era contemporâneade Bogotá, a que representa a contaminação ambiental produzidapela emissão de gases de efeito estufa que é provocada pelos veículosautomotores, especialmente de serviço público. Este parte do fatode que a perspectiva e o objeto de estudo da fiscalização pública,especificamente com a linha de fiscal e tributário, se faz necessária acriação de ferramentas que permitam abrandar dito problema, de modoque se respalde na ideia de soluções que criem saídas e respostas a taisconflitos da cidade.RésuméCRÉATION D´UNE CHARGE D´IMPÔT POUR POLLUTION DE L´ENVIRONNEMENTAU SERVICE PUBLIQUE À BOGOTÁLe document est basé sur un des problèmes les plus latente à l´époquecontemporaine à Bogota: la pollution environnementale causée par lesémissions de gaz à effet de serre qui est causée par les véhicules à moteur,notamment de service public. Du point de vue d´études en comptabilitépublique, en particulier la ligne de la fiscalité et d´imposition, il est nécessairede créer des outils pour atténuer ce problème, afin que l´approche donnedes réponses à ces conflits dans la ville.

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Bibliographic Info

Article provided by UNIVERSIDAD LIBRE - SEDE PRINCIPAL in its journal REVISTA CRITERIO LIBRE.

Volume (Year): (2011)
Issue (Month): ()
Pages:

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Handle: RePEc:col:000370:008822

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Related research

Keywords: PALAbrAs cLAVe: Tributo; ecotasa; ambiente (aire); híbrido carbónico.Keywords: Tax; ecotax; environment (air); carbonic hybridPalavras-chave: Tributo; ecotasa; ambiente (ar); híbrido carbônicoMots clés: Contribution; éco-taxe; environnement (air); hybride de carbone;

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