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La fiscalidad ambiental: auditoría a la gestión de las oficinas tributarias de los municipios de El Doncello y El Paujil en el Caquetá

Municipalities have a great responsibility towards environmental management by virtue of their tax policy, especially for the administration of taxes with some environmental impact, including taxes on Visual Outdoor Advertising, Environmental Surcharge, Urban Delineation, Use of Public Space and of Circulation and Transit. Each of them has a justification in income, but it can become a powerful tool to discourage consumption or correct citizen actions, which without pretending to end up promoting environmental damage. The research carried out focused on assessing, first, the organizational structure of the tax offices of the municipalities ofEl Paujil and El Doncello of the department of Caqueta (Colombia) and, secondly, the legality and convenience of applying or creating related taxes with the right that citizens have to a healthy environment. A mixed investigation was carried out through qualitative and quantitative techniques, using as instruments the application of checklists and surveys to officials, as well as review of regulatory sources of taxes in each municipality. The results show the existence of flaws related to the processes of determination, control, liquidation and coercive collection of municipal taxes, based on their organizational structure.