Resumo

SERNA GIRALDO, Diana Sofía; ECHEVERRY RUIZ, Luz Dary; GOMEZ SANCHEZ, Julián Andrés  e  SERNA MENDOZA, Ciro Alfonso. Structure of the Territorial Taxes in the City of Manizales and its Incidence in the Processes of Mitigation of Environmental Risk and Sustainable Development. Semest. Econ. [online]. 2020, vol.23, n.54, pp.335-346.  Epub 30-Jul-2020. ISSN 0120-6346.  https://doi.org/10.22395/seec.v23n54a16.

This work's purpose is to establish the relationship between the territorial taxing of the city of Ma- nizales with the processes of environmental risk mitigation during the chronological series of 2014 to 2017. This article reflects on how Manizales, during its historical development, has been facing different risks because of its vulnerable geographical location since its urban planning. The inherent risks of its geographical location are a source of important dilemmas. For this reason, it is important to assign more tax resources and designate new taxes towards the mitigation of the environmental risks of the city. The main conclusion is that this direct assignment of the budget is an insufficient tool for facing the environmental risks.

JEL CLASSIFICATION: H23, H71, Q51

CONTENT: Introduction; 1. Municipalities taxes in the city of Manizales; 2. Methodology; 3. Results analysis; 4. Conclusions; Bibliography.

Palavras-chave : Environmental risk; taxes; territorial taxes.

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