Environmental Taxes as Control Instruments of Federal Mexican Entities

Abstract

Aim: To analyze the environmental taxes of federal Mexican entities as instruments of environmental control. 

Methods: This study relied on the quantitative-qualitative methodology. It included the theoretical review of documents to provide knowledge and assessing grounds associated with environmental taxes, and to refer to the current situation in terms of collections. The work was based on the interpretation and analysis of data about federal environmental taxes collected and administered by federal entities. Cluster analysis was used to determine the performance models of federal entities in relation to environmental control. 

Main results: The research provided the grounds for environmental control assessment related to environmental taxes. It also produced information about environmental taxes and the state of collections in the 1993-2019 period. The performance of federal entities in relation to environmental control was determined, using federal environmental tax revenue indicators. 

Conclusions: This research confirmed that at the sub-national level there are few and scattered fiscal initiatives to levy greenhouse gas emissions or other environmentrelated taxes, and access the corresponding revenue. Because of the little local environmental tax revenue, the federal entity performance models associated with environmental control can be determined through federal environmental tax collection. The analysis of federal entities based on tax revenue from new automobiles in the 20082019 period corroborates the above.