Open AccessDESCUENTO TRIBUTARIO PARA INVERSIONES REALIZADAS EN CONTROL, CONSERVACIÓN Y MEJORAMIENTO DEL MEDIO AMBIENTE DE LAS EMPRESAS EN LA CIUDAD DE BOGOTÁ
Author(s) -
Juan Esteban Aguirre Espinosa,
AUTHOR_ID,
DIEGO GUACANEME
Publication year - 2021
Publication title -
pensamiento republicano/pensamiento republicano
Language(s) - English
Resource type - Journals
eISSN - 2500-7580
pISSN - 2145-4175
DOI - 10.21017/pen.repub.2021.n13.a73
Subject(s) - publicity , statute , carry (investment) , investment (military) , welfare economics , business , control (management) , payment , order (exchange) , zoning , economy , finance , political science , economics , law , management , marketing , politics
As of Law 1819 of 2016, a new era begins for green taxes in Colombia and it is started taxes discounts are created for investments made in control, conservation and improvement of the environment applicable to all companies that carry out their commercial activities in Bogotá city and in whole Colombia, as indicated in article 255 of the tax statute to understand the guidelines, caps and procedures to make effective these discounts in income tax in order to encourage companies in their care for the environment and the creation of areas organi- zations in organizations. Additionally, anticipate the payment of income tax and carry out adequate tax planning that allows to make the most of the investment made in the environment and in turn highlight the social responsibility of the organization in the territory that is deve- loping its activities and benefit the territory that It surrounds you, generating environmental awareness and in turn positive publicity for the organization, all with the aim of repairing the damage that organizations have caused to the environment and giving back to it something that the organizations have benefited from.