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We conceive fiscal policy and environmental tax, taking into account the environment as a complex system of physical, biological and social mechanisms, and how in some way those mechanisms are decisive in the legal, political, economic, technical and cultural provisions of the society. When we study the experience that exists in the environmental taxation field and the way how charges are made, we make evident the advantages that the institutional frame offers in developed countries because of the economic and social conditions, which allow us a harmony functioning of the society. To evaluate the charging system that CorpoAmazonia develops (Amazonia south Corporation for sustainable Development), it is necessary to take into account the jurisdiction area that covers Colombian Amazonia south region. It includes the Amazonas, Caqueta and Putumayo departments. In the same way, Colombian Amazonia involves 31 municipalities, drainage basins specially Amazonas, Caqueta and Putumayo rivers, and 9 departments, which are territorially distributed.

Impacto de los ingresos por tasas retributivas en el departamento del Caquetá, Colombia