TAX BENEFITS, COMPETITIVENESS INSTRUMENTS IN COLOMBIA'S INDUSTRIAL SECTOR IN THE FACE OF THE ENERGY TRANSITION

Abstract

This article addresses the importance of objectively facing climate change through the different legal expressions, regulations, treaties, agreements and protocols in which nations have consolidated strategies to mitigate the consequences that it produces, that is why that a contextual historical tour is made of the most emblematic moments that the world has lived when to debate strategies, conditions, tactics, ways and forms that guarantee the protection of the environment, reverse or mitigate the effects of climate change on planet earth.
The Colombian economic production system based on the exploitation of natural resources threatens life and the deterioration of the ecosystem, despite not being characterized as one of the most polluting countries, therefore, that does not mean that we do not contribute to correcting this problem, that is why one of the mechanisms implemented to mitigate this problem has been the creation of articles expressed in the Tax Statute creating benefits that help the growth and strengthening of industrial companies that are sheltered under these, which , to obtain these benefits, industrial companies must choose in the implementation of Corporate Social Responsibility CSR, the development of an environmental culture, environmental management and investment and environmental projects in the territories, which with a strategic administration based on a friendly production with the environment, innovation and investment guarantee competitiveness and a sustainable development as evidenced and even financially in the Public Companies of Medellin EPM despite the unfavorable situation with the Ituango hydroelectric project.