IDEAS home Printed from https://ideas.repec.org/a/col/000370/008822.html
   My bibliography  Save this article

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

Author

Listed:
  • 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.

Suggested Citation

  • Javier Andrés Soto Duque & Alexander Sellamén Garzón, 2011. "Creación de una carga impositiva por contaminación ambiental para el sector vehicular de servicio público colectivo en la ciudad de Bogotá," REVISTA CRITERIO LIBRE, UNIVERSIDAD LIBRE - SEDE PRINCIPAL, June.
  • Handle: RePEc:col:000370:008822
    as

    Download full text from publisher

    File URL: http://www.unilibre.edu.co/CriterioLibre/
    Download Restriction: no

    More about this item

    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;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000370:008822. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Fernando Chavarro). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.