Causal factors that affect the non-transfer of environmental surplus: Case of the sucre Environmental Corporation

The objective of the article is to investigate the causal factors that affect the non-transfer of the environmental surcharge, on the occasion of what happened in the Corporation Ambiental de Sucre in the period (20102018). The Political Constitution of Colombia of 1991 contemplates the preservation and sustainable conservation of the environment, and to fulfill this assignment, Law 099 of December 22, 1993 is created. Which in turn in its second article creates the Ministry of the Environment and the National Environmental System as a governing body for the environment and renewable natural resources. Within this legal framework, the Regional Autonomous Corporations were constituted, following the environmental guidelines drawn up by the Ministry of the Environment; within these are CARSUCRE responsible for the recovery, conservation, protection, management, use and utilization of renewable natural resources, in order to ensure sustainable development in their region. It is concluded that, the administrative and political autonomy granted to the CARS in article 150-7 of the Constitution is quite deteriorated due to the governmental limitations of the State that places the budget, on the one hand, while eroding your tax revenues.