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The objective of this project is to develop a methodological proposal for the establishment of the retributive rate for the direct use of the atmosphere as the receptor of pollutant emissions that come from stationary resources on Bogota D.C. By means of the emissions from stationary sources inventory and the air quality analysis, the pollutant that are emitted by the industries and the ones that are regulated by the network observations of the were identified selecting the particulated matter (PM10), sulfur oxides (SOx), and nitrogen oxides (NOx) as the atmospheric pollutants that should be the object of payment in the retributive rate. Besides the selection of the pollutants that should be in the payment, the analysis of the retributive rate structure was made witch was based on the description or four key elements the generated fact, the tax base, the passive subject, and the fee of the rate. taking into account the social costs which are related to the investment being made by the district for the treatment of patients that present acute respiratory diseases ERA´s, associated and the costs of program control and monitoring of the air quality in Bogota, the tariffs of the payment of the retributive rate were redefined in 281 $/Kg for the PM10, 2816 $/kg for the SOX and 2866 $/kg for NOX. Finally a new model of the payment was established, which is the result of the multiplication of the respective tariff for each of the pollutants that were selected as object of payment, expressed in ($/kg) times, the charge of the pollutants emitted by the source expressed in (kg/ day).times the total number of days of the operation of the source emissions in a year.

Propuesta de Tasa Retributiva por Emisiones de Contaminantes Atmosféricos Provenientes de Fuentes Fijas Ubicadas en Bogotá D.C.