Tributación para la sostenibilidad medio ambiental un paralelo entre Colombia (Ley 1819 de 2016) y dos países de América Latina pertenecientes a la OCDE.

Abstract

In this research study is carried out the development of a comparative tax for environmental sustainability between Colombia law 1819 of 2016, Chile and Mexico, taking into account that these last two countries are members of the OECD. With the above, a methodology was used that provides the necessary tools to comply with the proposed objective, such as the elaboration of knowledge frameworks, the formulation of hypotheses, the elaboration of information matrices for the understanding of the same, analysis of the information collected and presentation of results With this comparison we can see the similarities, the shortcomings, in what position is Colombia facing the implementation of the aforementioned taxes and if it is doing a good job, on the other hand this research work gives rise to future students who want to take it as a basis for continue studying this type of new taxes for the country.