Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales

El impuesto nacional al carbono se ha consolidado como un mecanismo clave en la lucha contra la contaminación ambiental, especialmente en el contexto de las actividades industriales que generan emisiones significativas de gases de efecto invernadero. En Colombia, país con una creciente preocupación...

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Autores:
Hoyos Diaz, Vanessa
Yanes Hernández, Jhon Jairo
Mejía Anaya, Jania María
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2024
Institución:
Universidad Cooperativa de Colombia
Repositorio:
Repositorio UCC
Idioma:
spa
OAI Identifier:
oai:repository.ucc.edu.co:20.500.12494/55860
Acceso en línea:
https://hdl.handle.net/20.500.12494/55860
Palabra clave:
Bibliométrico
Impuesto al carbono
Sostenibles
Bibliometric
Carbon tax
Sustainable
Rights
closedAccess
License
http://creativecommons.org/publicdomain/zero/1.0/
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dc.title.spa.fl_str_mv Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
title Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
spellingShingle Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
Bibliométrico
Impuesto al carbono
Sostenibles
Bibliometric
Carbon tax
Sustainable
title_short Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
title_full Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
title_fullStr Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
title_full_unstemmed Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
title_sort Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales
dc.creator.fl_str_mv Hoyos Diaz, Vanessa
Yanes Hernández, Jhon Jairo
Mejía Anaya, Jania María
dc.contributor.advisor.none.fl_str_mv Nieves Garcés, Deybys Sofía
dc.contributor.author.none.fl_str_mv Hoyos Diaz, Vanessa
Yanes Hernández, Jhon Jairo
Mejía Anaya, Jania María
dc.contributor.corporatename.none.fl_str_mv Universidad Cooperativa de Colombia
dc.subject.proposal.spa.fl_str_mv Bibliométrico
Impuesto al carbono
Sostenibles
topic Bibliométrico
Impuesto al carbono
Sostenibles
Bibliometric
Carbon tax
Sustainable
dc.subject.proposal.eng.fl_str_mv Bibliometric
Carbon tax
Sustainable
description El impuesto nacional al carbono se ha consolidado como un mecanismo clave en la lucha contra la contaminación ambiental, especialmente en el contexto de las actividades industriales que generan emisiones significativas de gases de efecto invernadero. En Colombia, país con una creciente preocupación por los impactos ambientales de su desarrollo económico, la implementación de este impuesto ha adquirido una relevancia estratégica en la búsqueda de un equilibrio entre el crecimiento industrial y la protección del medio ambiente. Por tanto, el presente trabajo se enfoca en analizar el impacto del impuesto nacional al carbono como mecanismo de control de la contaminación producida por empresas industriales en Colombia. Esta investigación se fundamenta en un enfoque cuantitativo, para ofrecer una visión integral y detallada de la temática. A través de análisis bibliométricos, documentales y de la evolución temporal, se busca identificar tendencias, autores relevantes y contribuciones significativas al campo del impuesto al carbono en el contexto colombiano. La investigación se sustentó en antecedentes que destacan la importancia de medidas fiscales como el impuesto al carbono para abordar el cambio climático y reducir la contaminación ambiental. La metodología utilizada fue mixta, combinando variables cualitativas y cuantitativas. Se recopilaron 365 documentos, de los cuales se seleccionaron 25 antecedentes nacionales y 25 antecedentes internacionales para cuantificar y visualizar el impacto de las investigaciones seleccionadas. Se emplearon herramientas como Scopus, Zotero y Bibliometrix para la gestión y análisis de la información. La conclusión obtenida fue que el impuesto nacional al carbono ha tenido un impacto positivo en la reducción de emisiones de gases de efecto invernadero por parte de las empresas, así como en la recaudación fiscal destinada a proyectos ambientales. Se evidenció un cambio en las prácticas empresariales hacia tecnologías más limpias y procesos más sostenibles, lo que indica que este mecanismo fiscal ha sido efectivo como herramienta de control ambiental en el contexto empresarial colombiano.
publishDate 2024
dc.date.accessioned.none.fl_str_mv 2024-06-07T15:21:09Z
dc.date.available.none.fl_str_mv 2024-06-07T15:21:09Z
dc.date.issued.none.fl_str_mv 2024-06-07
dc.type.none.fl_str_mv Trabajo de grado - Pregrado
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dc.identifier.citation.none.fl_str_mv Hoyos Diaz, V. Yanes Hernández, J. J. y Mejía Anaya, J. M. (2024) Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales [ Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55860
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12494/55860
identifier_str_mv Hoyos Diaz, V. Yanes Hernández, J. J. y Mejía Anaya, J. M. (2024) Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales [ Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55860
url https://hdl.handle.net/20.500.12494/55860
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language spa
dc.relation.references.none.fl_str_mv Akbar, U., Jain, A. A., & Bråthen, S. (2024). Sustainability assessment of inter-urban crowdshipping—A case study approach. Research in Transportation Economics, 103. Scopus. https://doi.org/10.1016/j.retrec.2024.101409
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Liu, J., Xu, H., & Lyu, Y. (2023). Emission reduction technologies for shipping supply chains under carbon tax with knowledge sharing. Ocean and Coastal Management, 246. Scopus. https://doi.org/10.1016/j.ocecoaman.2023.106869
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spelling Nieves Garcés, Deybys Sofía Hoyos Diaz, VanessaYanes Hernández, Jhon JairoMejía Anaya, Jania MaríaUniversidad Cooperativa de Colombia2024-06-07T15:21:09Z2024-06-07T15:21:09Z2024-06-07Hoyos Diaz, V. Yanes Hernández, J. J. y Mejía Anaya, J. M. (2024) Impacto del impuesto nacional al carbono o impuestos verdes como mecanismo de control a la contaminación producida por empresas industriales [ Tesis de pregrado, Universidad Cooperativa de Colombia] Repositorio Institucional Universidad Cooperativa de Colombia. https://hdl.handle.net/20.500.12494/55860https://hdl.handle.net/20.500.12494/55860El impuesto nacional al carbono se ha consolidado como un mecanismo clave en la lucha contra la contaminación ambiental, especialmente en el contexto de las actividades industriales que generan emisiones significativas de gases de efecto invernadero. En Colombia, país con una creciente preocupación por los impactos ambientales de su desarrollo económico, la implementación de este impuesto ha adquirido una relevancia estratégica en la búsqueda de un equilibrio entre el crecimiento industrial y la protección del medio ambiente. Por tanto, el presente trabajo se enfoca en analizar el impacto del impuesto nacional al carbono como mecanismo de control de la contaminación producida por empresas industriales en Colombia. Esta investigación se fundamenta en un enfoque cuantitativo, para ofrecer una visión integral y detallada de la temática. A través de análisis bibliométricos, documentales y de la evolución temporal, se busca identificar tendencias, autores relevantes y contribuciones significativas al campo del impuesto al carbono en el contexto colombiano. La investigación se sustentó en antecedentes que destacan la importancia de medidas fiscales como el impuesto al carbono para abordar el cambio climático y reducir la contaminación ambiental. La metodología utilizada fue mixta, combinando variables cualitativas y cuantitativas. Se recopilaron 365 documentos, de los cuales se seleccionaron 25 antecedentes nacionales y 25 antecedentes internacionales para cuantificar y visualizar el impacto de las investigaciones seleccionadas. Se emplearon herramientas como Scopus, Zotero y Bibliometrix para la gestión y análisis de la información. La conclusión obtenida fue que el impuesto nacional al carbono ha tenido un impacto positivo en la reducción de emisiones de gases de efecto invernadero por parte de las empresas, así como en la recaudación fiscal destinada a proyectos ambientales. Se evidenció un cambio en las prácticas empresariales hacia tecnologías más limpias y procesos más sostenibles, lo que indica que este mecanismo fiscal ha sido efectivo como herramienta de control ambiental en el contexto empresarial colombiano.The national carbon tax has established itself as a key mechanism in the fight against environmental pollution, especially in the context of industrial activities that generate significant greenhouse gas emissions. In Colombia, a country with a growing concern about the environmental impacts of its economic development, the implementation of this tax has acquired strategic relevance in the search for a balance between industrial growth and environmental protection. Therefore, this paper focuses on analyzing the impact of the national carbon tax as a control mechanism for pollution produced by industrial companies in Colombia. This research is based on a quantitative approach, to offer a comprehensive and detailed view of the subject. Through bibliometric, documentary and temporal evolution analyses, we seek to identify trends, relevant authors and significant contributions to the field of carbon tax in the Colombian context. The research was based on evidence highlighting the importance of fiscal measures such as the carbon tax to address climate change and reduce environmental pollution. The methodology used was mixed, combining qualitative and quantitative variables. A total of 365 documents were collected, of which 25 national and 25 international backgrounds were selected to quantify and visualize the impact of the selected research. Tools such as Scopus, Zotero and Bibliometrix were used for the management and analysis of information. The conclusion reached was that the national carbon tax has had a positive impact on the reduction of greenhouse gas emissions by companies, as well as on the tax revenue allocated to environmental projects. There was evidence of a change in business practices towards cleaner technologies and more sustainable processes, indicating that this fiscal mechanism has been effective as a tool for environmental control in the Colombian business context.Resumen -- Abstrac -- Capítulo I. Problema -- Objetivos -- Objetivo general -- Objetivos específicos -- Justificación -- Capítulo II. Antecedentes -- Antecedentes internacionales -- Antecedentes nacionales -- Marco Teórico -- Impuesto nacional al carbono -- Tipos de impuesto nacional al carbono -- Elementos de obligación tributaria en el impuesto al carbono -- Implementación del impuesto al carbono -- Mecanismos de control – Capítulo III. Metodología -- Enfoque -- Tipo de estudio -- Técnicas y herramientas -- Capítulo IV. Resultados -- Conclusiones -- V. 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Scopus. https://doi.org/10.1007/s11356-024-32127-1BibliométricoImpuesto al carbonoSosteniblesBibliometricCarbon taxSustainablePublicationCC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8701https://repository.ucc.edu.co/bitstreams/0152332b-1c70-4f06-8b98-e190a92126f4/download42fd4ad1e89814f5e4a476b409eb708cMD51LICENSElicense.txtlicense.txttext/plain; charset=utf-84334https://repository.ucc.edu.co/bitstreams/5a40314b-f896-4b6c-b350-885321be2753/download3bce4f7ab09dfc588f126e1e36e98a45MD52ORIGINAL2024_Hoyos,Mejia&yanes_impacto_impuesto_nacional_acta de sustentaciòn.pdf2024_Hoyos,Mejia&yanes_impacto_impuesto_nacional_acta de sustentaciòn.pdfActa de sustentaciónapplication/pdf242755https://repository.ucc.edu.co/bitstreams/9fd754d9-c73a-4280-ac5a-77af04342f6a/download06bf0e3841d90aa4ce28c1402eee30f1MD532024_Hoyos,Mejia&yanes_impacto_impuesto_nacional_licencia de uso.pdf2024_Hoyos,Mejia&yanes_impacto_impuesto_nacional_licencia de uso.pdfLicencia de 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