Pursuing sustainability: how mining companies can balance their tax management with the Sustainable Development Goals Persiguiendo la sostenibilidad: cómo las empresas mineras pueden equilibrar su gestión tributaria con los Objetivos de Desarrollo Sostenible

Abstract

The present research proposal seeks to describe the tax management of mining companies in Colombia and their contribution to sustainable development goals, taxes are obviously essential to raise revenues to pay for all development. Increasing total tax collection will require the use of a number of levers: developing countries need better capacity to enforce their laws; better anti-circumvention rules are required to stop avoidance and evasion; and the tax base itself must be broadened.