Limitantes actuales en el ejercicio del control fiscal ambiental

Abstract

The exercise of environmental fiscal control in Colombia has established environmental functions, however, is observed that at present, there are deficiencies in the application of the standard, scarcity of doctrinal sources and lack of methodologies, limiting its compliance. The constitutional mission entrusted to the Comptroller, needs to be strengthened legally, to achieve effectiveness against auditees, in order to include in its functions, within the environmental management, elements that demonstrate their commitment to the rational use of natural resources and the environment, which would make the fact of creating enforceable, specific environmental tax criteria, required that would contribute to the development and the environmental sustainability of the country.