Abstract

Tax incentives are a key tool for biodiversity conservation in Latin America, promoting participation in environmental protection. The objective of this study is to analyze tax incentives in the region and their impact on conservation. A literature review of studies and legislation in Latin American countries was carried out. The results show that tax incentives promote investments in sustainable projects and contribute to sustainable economic development. However, their implementation faces challenges such as the need to balance tax collection with conservation objectives. In conclusion, tax incentives are vital for biodiversity conservation, however, continuous evaluation is required to ensure their effectiveness and adaptability to local needs.

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