Contaduría Pública · 2026
Efectividad del impuesto nacional al carbono en Colombia (Ley 1819 de 2016)
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Resumen
This article analyzes the carbon tax in Colombia, examining its nature, accounting practices, impact on financial statements, and strategic implications for business management. It addresses the significant changes currently in place in the country due to the carbon tax and discusses how its application aligns with the principles of International Financial Reporting Standards (IFRS). The article concludes that, beyond being a tax obligation, the proper accounting management of this tax allows companies to quantify their environmental footprint, improve their sustainability transparency, and optimize financial and operational decision-making.