Criterios de aplicación de impuestos ambientales

Itzel Alejandra  Olán Herrera

doi:10.22490/25394088.5315

Vol. 15 No. 2 (2021)

Published

2021-08-19

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Olán Herrera, I. A. . (2021). Criteria for the application of environmental taxes. Publicaciones E Investigación, 15(2). https://doi.org/10.22490/25394088.5315

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Criteria for the application of environmental taxes

DOI: https://doi.org/10.22490/25394088.5315

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Artículo teórico

Itzel Alejandra Olán Herrera Universidad Juárez Autónoma de Tabasco https://orcid.org/0000-0002-3078-6150

Taxes are recognized in the Mexican legal system as an obligation to contribute to public expenditures in order to satisfy a public need indirectly, that is, that the proceeds be applied for the payment of various public services. In the last decade, new taxes such as environmental or green taxes were introduced, due to climate change and the environmental pollution constantly generated by humans and companies, which have become important factors for the creation of public policies, in order to control and prevent them. In the case of Mexico, it is necessary to integrate elements that constitute a State that prioritizes the care and improvement of environmental conditions, as well as to have measures that contribute to these conditions.

pollution, contribution, environmental taxes, tax

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Olán Herrera, I. A. . (2021). Criteria for the application of environmental taxes. Publicaciones E Investigación, 15(2). https://doi.org/10.22490/25394088.5315

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