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Régimen jurídico de las tasas ambientales en Colombia. Evaluación de la tributación ambiental de la tasa por utilización de aguas y la tasa retributiva por vertimientos puntuales al agua

This research is framed in describing the conceptual and tax bases of environmental taxes, according to the economic theories and legal-environmental principles that underlie environmental taxation in Colombia. In addition, it consolidates the general and specific normative framework of the five environmental taxes regulated in Colombia, making special
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