Browsing by Author "Rivillas Masso, Daniela"
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Item Análisis de la sobretasa ambiental en el municipio de Santiago de Cali(Universidad Santiago de Cali, 2019) Rivillas Masso, Daniela; Gongora Vanegas, BorisThe environmental surcharge is one of the most important sources of resources for environmental investment. The purpose of this investigation was to analyze the environmental surcharge in the Municipality of Santiago de Cali. The work has been made based on the review of documents in digital databases and verified web pages. The results found that were Law 99 of 1993 that legally authorized the surcharge for the protection of ecosystems, this is collected through the Unified Property Tax, a whole natural or legal person who owns or owns land established in the municipality, and it is intended for the execution of programs and projects for the protection or restoration of the environment and renewable natural resources. In conclusion, this research is about a tax that is aimed at repairing and preventing environmental damage that is not directly related to the activity or the encumbered asset, through the participation of different institutions that are it aims to be effective in the management of financial resources.