Silvia Cartujano Escobar, Ventura Rosas Echeverria, Crisóforo Álvarez Violante,

Selene Viridiana Pérez Ramírez, Paula Ponce Lázaro, Roque López Tarángo

(Higher Education School of Jojutla, Autonomous University of Morelos State, Mexico)

 

 

Abstract: The industrial development and urban growth have caused considerable environmental deterioration in Mexico, especially due to the extension of highly polluting production activities. Such scenario has degraded natural resources of the country and also threatens the population. The Mexican State uses in a limited way tax tools that can help to control environmental pollution or to its decline, since environmental charges are only applied to narrowly defined activities. Because in Mexico there is no conclusive evidence that tax measures aimed at reducing environmental damage have that effect, other than tax collection, the goal of this paper is to analyze the number of highly polluting activities which are taxed in Mexico and some of the most visible consequences of those that are not taxed. This is a qualitative study, of documentary type. The result of this research is a reflection on the extent of environmental damage in Mexico and the need to promote a culture of social responsibility in business to diminish the impact on those activities in which the state is ignored and its role is insufficient.

 

 

Key words: taxes; environment

 

JEL codes: H20, Q50