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Programa de tasas retributivas en Colombia: una evaluación del diseño de fiscalización y su cumplimiento en el caso de corpochivor

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  • Sandra C. Briceño P.

    ()

  • Carlo A. Chávez R.

    ()

Abstract

Este trabajo presenta una revisión del diseño de fiscalización contemplado en el programa de Tasas Retributivas en Colombia (PTRC) y una evaluación del desempeño en términos de cumplimiento de fuentes pertenecientes a la Corporación Autónoma Regional del Chivor (CORPOCHIVOR). El análisis sugiere que las Corporaciones Autónomas Regionales (CAR) deben elaborar sus propias estrategias de fiscalización, acordes con las limitaciones en personal y recursos. Pese a esto, en la mayoría de ellas no se cuenta con el apoyo de sanciones con suficiente poder disuasivo para inducir adecuados niveles de cumplimiento y contención de costos de fiscalización. El cobro coactivo se presenta como único instrumento legal para inducir el cumplimiento en el pago de tasas retributivas. Adicionalmente, nuestro análisis del caso de CORPOCHIVOR indica para el periodo analizado que el incumplimiento promedio en el pago de la tasa alcanza 40% de las fuentes. El incumplimiento se agudiza en fuentes de carácter privado, fuentes pertenecientes al sector porcícola y fuentes auditadas mediante visitas de funcionarios.

Suggested Citation

  • Sandra C. Briceño P. & Carlo A. Chávez R., 2007. "Programa de tasas retributivas en Colombia: una evaluación del diseño de fiscalización y su cumplimiento en el caso de corpochivor," ENSAYOS DE ECONOMÍA 008145, UNIVERSIDAD NACIONAL DE COLOMBIA SEDE MEDELLIN.
  • Handle: RePEc:col:000418:008145
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    References listed on IDEAS

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    More about this item

    Keywords

    Fiscalización; Cumplimiento; Impuestos a Efluentes; Programa de Tasa Retributivas.;

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