Criterios de aplicación de impuestos ambientales

Itzel Alejandra  Olán Herrera

doi:10.22490/25394088.5315

Vol. 15 No. 2 (2021)

Published 2021-08-19

license

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

When the Publicaciones e Investigaciones Journal receives an original study or article from its author(s), whether by email, postal service, or the platforms available for said purpose, know that it may be published in physical or electronic formats in national or international archives, databases, or SIRES. As such, Publications and Research authorizes the reproduction and citation of said material, provided that the description of information is carried out in conformity with bibliographic norms, and mention the corresponding names, authors, article, issue, and pages. Publications and Research, in advance, expresses that the information, concepts, and methods are the responsibility of the author(s). As such, the UNAD does not have any influence whatsoever over that expressed in the manuscript.

Theoretical article

Criteria for the application of environmental taxes

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

Itzel Alejandra Olán Herrera Universidad Juárez Autónoma de Tabasco

PDF (Spanish)

HTML (Spanish)

Abstract
References

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.

keywords: pollution, contribution, environmental taxes, tax

Cámara de Diputados. (2021). Constitución Política de los Estados Unidos Mexicanos [CPEUM].

Congreso del Estado. (2012). Ley de protección ambiental del Estado de Tabasco.

Figueroa Neri, A. (2005). Tributos ambientales en México: Una revisión de su evolución y problemas. Boletín mexicano de derecho comparado, 38(114), 991-1020.

Galán Figueroa, J. (2020). Especialización en Economía Monetaria y Financiera Facultad de economía, Senado de la República-UNAM. Recuperado de http://bibliodigitalibd.senado.gob.mx/bitstream/handle/123456789/4972/presentaci%C3%B3n%20Dr.%20Gal%C3%A1n.pdf?sequence=3&isAllowed=y

García Gómez, A. (2020). Impuestos ambientales: Explicación, ejemplos y utilidad. Recuperado de https://ciep.mx/Ea4v

Hernández De la Cruz, I. C., Martínez Prats, G., Silva Hernández, F., & López Rodríguez, W. B. (2021). Estímulos Fiscales Para Personas Físicas Y Morales En México. Publicaciones e Investigación, 15(1). https://doi.org/10.22490/25394088.4698

Martínez Prats, G., Silva Hernández, F., Altamirano Santiago, M., & de la Torre Rodríguez, J. (2021). Desarrollo tecnológico e innovación en México. 3C Empresa. Investigación Y Pensamiento Crítico, 10(1), 71-81.

Nieto Rodríguez, P. (2015). Impuestos ambientales en México y el mundo. Nota informativa. Centro de Estudios de las Finanzas Públicas. Recuperado de https://www.cefp.gob.mx/publicaciones/nota/2015/enero/notacefp0022015.pdf

Prats, G., Álvarez García, Y., Hernández, F., & Zamora, D. (2020). Environmental Taxes. Its Influence on Solid Waste in Mexico. Journal of Environmental Management and Tourism, 11(3), 755-762. doi:10.14505//jemt.v11.3(43).29

Rombiola, N. (2013). ¿Qué son los impuestos verdes? Guía impositiva-bolsamanía financial red. Recuperado de https://losimpuestos.com.mx/que-son-los-impuestos-verdes/

SEMARNAT. (2021). SHCP. Estadísticas oportunas de las finanzas públicas de México. Recuperado de https://apps1.semarnat.gob.mx:8443/dgeia/indicadores_verdes16/indicadores/04_innovacion/4.1.1.html

Silva Hernández, F., Martínez Prats, G.; Guzmán Fernández, C. y Mapén Franco, F. J. (2021). Dimensiones sociales y económicas del uso del recurso hídrico, Politécnico Grancolombiano.

SHCP. (2016). Estadísticas oportunas de las finanzas públicas de México.

license

How to Cite

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

Download Citation

Almétricas

Metrics

Metrics Loading ...