DESARROLLO SOSTENIBLE E INCENTIVOS FISCALES EN LA PRODUCCIÓN DE BIOCOMBUSTIBLES: ANÁLISIS CRÍTICO DESDE EL MARCO DE LOS OBJETIVOS DE DESARROLLO SOSTENIBLE-ODS
Abstract
In July 2014, the Working Group of the General Assembly (GTA)
United Nations, proposed a document with 17 Goals for approval in
September 2015. This document established the standard to enact the
Sustainable Development Goals - ODS and the global development
agenda in the period 2015 - 2030; effort which create a new basis in
government plans for growth of nations.
The proposal of the ODS proposes several challenges for Colombia,
in different sectors, and a systemic vision and unfractionated about
development to ensure sustainability. This document describes the
tax incentives in biofuel production and reflects on the dilemmas that
arise in the light of the ODS. In this context questions about the limits
and scope of public accountants and their role in the practice of
environmental accounting arise.
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