Abstract

BRICENO, Sandra  and  CHAVEZ, Carlos. Determinantes de cumplimiento en el programa de tasas retributivas en colombia. El caso de Corpochivor. El trimestre econ [online]. 2010, vol.77, n.308, pp.1007-1036. ISSN 2448-718X.

We evaluate the factors that influence the reported level of pollution and those referred to the compliance with the payment of discharge fees from sources regulated under the Colombia's Discharge Fee Program. The analysis uses a data set that contains information at plant level and considers individual sources operating under the jurisdiction of the Regional Autonomous Corporation of the Chivor (Corpochivor), for period 2001-2006. The results of the econometric estimations suggest that the report of discharges is affected by the size of the sector to which the source belongs, the level of discharge fee for BDO5, and enforcement and control actions exerted by the corporation's authorities on the regulated sources. The estimation for the compliance in the payment of the discharge fee indicates that the actions of enforcement exercised by Corpochivor are not determinants on the individual sources' compliance decision.

Keywords : fiscalización; cumplimento; impuestos a efluentes; programa de tasa retributivas.

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