Efectos fiscales de los asentamientos hidroeléctricos : el caso de la cuenca de los ríos Negro y Nare en Colombia
Ríos-Ocampo, Juan-Pablo and Vélez-Gómez, Luis-Diego (2015) Efectos fiscales de los asentamientos hidroeléctricos : el caso de la cuenca de los ríos Negro y Nare en Colombia. Semestre Económico, 18 (38). pp. 137-160. ISSN 2248-4345 (https://doi.org/10.22395/seec.v18n38a5)
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Abstract
With the presence of hydroelectric settlements in their territory, the municipalities of the eastern and northeastern regions of Antioquia have seen their fiscal and territorial structure affected despite the regulatory compensation established for the electric sector. This article analyses the taxation effects generated by the compensation of property taxes. To do so, different sums received by different municipalities from generating companies are analyzed and an empiric tax analysis is done for both types of territories (with and without hydroelectric settlements). This is how the taxation differential is determined. It is also concluded that, besides the influence of transfers for compensating the loss of the natural capital of the hydroelectric basins, the expansion of the electric sector generates taxation digressivety due to the privileges and exemptions conceived by the law.
ORCID iDs
Ríos-Ocampo, Juan-Pablo ORCID: https://orcid.org/0000-0002-9678-8650 and Vélez-Gómez, Luis-Diego;-
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Item type: Article ID code: 89742 Dates: DateEvent1 January 2015PublishedSubjects: Geography. Anthropology. Recreation > Environmental Sciences Department: Strathclyde Business School > Management Science Depositing user: Pure Administrator Date deposited: 27 Jun 2024 11:50 Last modified: 03 Oct 2024 09:39 Related URLs: URI: https://strathprints.strath.ac.uk/id/eprint/89742