Beneficios tributarios en Colombia, oportunidades de gestión e inversión ambiental en las empresas cundiboyacenses

Abstract

This research is an approach to the applicability of environmental tax benefits in Colombia. These are analyzed the foundations of the environmental policy, fiscal policy, the basis for the creation of certification procedures and the reports issued by the National Administrative Department of Statistics DANE and the National Authority of Environmental Licenses - ANLA, about applicability to national companies . They were conducted at 19 cundiboyacenses companies from 13 economical sectors to determine actions in five key topics: business ethics, environmental protection, financial, tax knowledge, knowledge and application of tax benefits. The overall results of the investigation, evidences that the unit of analysis studied (19 companies), 31.6% have knowledge and application of environmental tax benefits and income tax, and 68.4% do not use this environmental tax exemption.