La tributación como herramienta de preservación del medio ambiente. Aplicación empírica en empresas de inversión en energía renovable: 2015-2021.

Lorena Almada

doi:10.33255/25914669/61031

Authors

Lorena Almada

DOI:

https://doi.org/10.33255/25914669/61031

Keywords:

Sustainable economic growth, Tax incentives, Renewable energy

Abstract

Law 27,191 of the National Promotion Regime for the use of Renewable Energy Sources, is manifested as a dissuasive instrument for the purposes of compliance with the environmental obligations that are claimed from companies, the axes proposed by the new law that affected the decision-making process, including important tax incentives for independent energy producers and for the value chain of local production, the objective of this paper is to analyze the connection between the environmental effort of organizations and the incidence of tax incentives, For this, the data of the companies awarded the tender for the renovation during 2015-2021 are used and the logit model of panel data is applied, as well as the EVA model for the purpose of analyzing whether the companies that invest in pursuit of the environment, increase the value of the company.

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