Environmental Taxes. Its Influence on Solid Waste in Mexico
Abstract
Globally occurs a series of transformations and natural dynamics connected with activities promoted by the human being in the environment. A situation of alteration in the stability is lived, which affects the local context with a regional, national and global scope. Solid waste pollution represents in Mexico a tax collection strategy in which environmental taxes, also known as green taxes, are applied. This article will describe and analyse the legal-fiscal instruments that are required to apply in Mexican environmental policy, visualizing the relevance of the solid wastes to generate the green taxes applied to them.
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[6] Chamber of Deputies of the H. Union Congress. 2003. General Law for the prevention and comprehensive management of waste. Published in the Official Gazette of the Federation.
[7] Chamber of Deputies of the H. Union Congress. 2017. Federation Income Law. Official Gazette of the Federation. Mexico.
[8] Chamber of Deputies of the H. Union Congress. 2018. General Law of Climate Change. Official Gazette of the Federation. Mexico.
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[13] Jofra, M. and Puig-Ventosa, I. 2014. Environmental taxation and financing instruments for the green economy. Environmental Forum Foundation. Available at: http://wp.forumambiental.org/wp-content/uploads/2017/11/fiscalidad_ambiental.pdf
[14] Kostruba, A. V. 2019. The Notion and Attributes of Right–Terminating Legal Facts. Journal of Advanced Research in Law and Economics, 1(39): 254–262. DOI: https://doi.org/10.14505/jarlev10.1(39).26
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[16] Lanzilotta, B. 2015. Green taxes. Feasibility and possible impacts in Uruguay. United Nations-ECLAC: Santiago de Chile Publishing.
[17] Madrazo, J. 2012. Article 4, Encyclopedia of Human Rights of the Mexican People, Mexico through its Constitutions. Porrúa, SCJN Publishing.
[18] Martínez Prats, G., Armenta Ramírez, A. B. and Mapén Franco, F. de J. 2019. Environmental accounting for organizations in Mexico. Venezuelan Management Journal (VMJ), 24(2): 223-235.
[19] Miller, T. 2007. Environmental science: Sustainable development, a comprehensive approach. International publishers Thomson Publishing.
[20] Mukanov, A., et al. 2018. Composing of Scenarios Development in Strategic Planning. Journal of Environmental Management and Tourism, 3(27): 491-500. DOI: https://doi.org/10.14505/jemtv9.3(27).09
[21] National Commission for the Knowledge and Use of Biodiversity. 2009. Natural capital in Mexico. Synthesis: current knowledge, evaluation and sustainability perspective. Available at: http://bioteca.biodiversidad.gob.mx/janium/Documentos/14039.pdf
[22] National Institute of Statistics and Geography. 2018. Results of the National Census of Municipal and Delegation Governments 2017. Available at: https://www.inegi.org.mx/programas/cngmd/2017/
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[24] Organization for Economic Cooperation and Development. 2001. Environmentally related taxes in the OECD countries. Available at: https://www.cbd.int/financial/fiscalenviron/g-fiscaltaxes-oecd.pdf
[25] Pitrone, F. 2014. Defining environmental taxes: Contributions from the court of justice of the European Union. IUS ET VERITAS, 49: 78-90.
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[34] United Nations. 1992. United nations framework convention. Available at: https://unfccc.int/resource/docs/convkp/convsp.pdf
[35] Varela, C. L. and García, Á. M. T. 2010. Green tax reform in Spain: A new tax boost. ICE Economic Bulletin 1: (3002).
Published
2020-06-16
How to Cite
PRATS, Germán MARTÍNEZ et al.
Environmental Taxes. Its Influence on Solid Waste in Mexico.
Journal of Environmental Management and Tourism, [S.l.], v. 11, n. 3, p. 755-762, june 2020.
ISSN 2068-7729.
Available at: <https://journals.aserspublishing.eu/jemt/article/view/5059>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.14505//jemt.v11.3(43).29.
Section
Article
Copyright© 2023 The Author(s). Published by ASERS Publishing 2023. This is an open access article distributed under the terms of CC-BY 4.0 license.