Retos del control fiscal ambiental en Colombia: elementos para fortalecer la protección al patrimonio ecológico
Fecha
2021-03-03Registro en:
Calderon Rojas, A. (2021). Retos del control fiscal ambiental en Colombia: elementos para fortalecer la protección al patrimonio ecológico. [Tesis de maestría, Universidad Santo Tomás Colombia]. Repositorio institucional.
reponame:Repositorio Institucional Universidad Santo Tomás
instname:Universidad Santo Tomás
Autor
Calderon Rojas, Angela Patricia
Institución
Resumen
Environmental Fiscal Control was established in the 1991 Political Charter, in charge of fiscal control entities, governed by the Office of the Comptroller General of the Republic, so that the ecological patrimony of the State would enjoy protection and, in this way, guarantee the scope of environmental sustainability in Colombia. However, after almost 30 years, the level of deterioration of natural resources and the environment is inexorable despite the policies, programs and projects that have been implemented by the authorities of the National Environmental System, the normative heritage issued at the forefront of the international environmental law and the ecocentric approach adopted by the judicial authorities, with few results from the Environmental Fiscal Control, which par excellence, must identify, quantify and compensate, the damage to the ecological heritage. Precisely, this thesis defines the scope of the principles of valuation of environmental costs and sustainable development in the manner provided in article 267 of the Constitution, that is, as the essence of this type of control, in addition, based on data from the Comptroller General of the Republic, as well as the territorial fiscal control exercised in the Department of Caquetá, describes the challenges that are evident in its application at a conceptual, operational and technical level, and finally, it raises the elements that Environmental Fiscal Control must incorporate to guarantee the protection of the Colombian ecological heritage.