Impuestos pigouvianos una alternativa para corregir los efectos negativos producidos por la contaminación al medio ambiente

Abstract

This article analyzes how pigouvian taxes are an alternative to correct the negative effects of environmental pollution in Colombia, helping to reduce the polluting factors, which generate economic resources to improve the quality of life of the inhabitants. In this way, a more efficient allocation of resources towards activities that help the preservation of the environment is achieved. This is a descriptive study following a documentary method, which analyzes secondary sources taken from institutional pages such as the DIAN (National Tax and Customs Office of Colombia), the Ministry of Environment, Mines and Energy; laws, and regulations were also consulted. The research concludes that whenever there are negative effects either produced by the industry or by the community, the pigouvian taxes will generate a control over the events that produce pollution, imposing an economic burden; then, the application of this tax will generate a variation in the markets.