Carbon tax as a tool for territorial development in the post- pandemic times in Colombia: Relationship state, vulnerable communities and formal and informal economies

One segment of the population is particularly vulnerable to the risks caused by an environmentally degraded world. Despite years of struggle for policy and regulatory reforms, pandemics show conditions of increased exposure to climate risk for populations in situations of inequality and vulnerability. Once this link is made explicit, climate change action mechanisms, such as carbon pricing, are potential tools for strengthening social justice. Through a systemic review of the structure of the Colombian carbon tax and its causality with territorial action, strengths and weaknesses were identified to make its impact-application effective for social justice in the Pandemic - Post-Pandemic era. It is recognized that the focal point in the usefulness of the carbon tax in the economic recovery process is the distribution of benefits from the sale of high-quality certified carbon to the communities that live with the forests, where territorial development is promoted, guaranteeing equity for the actors in the system.