Environmental Taxation by Senda Federal Contribution in Mexico

Yesenia del Carmen Trejo Cruz

doi:doi:10.11648/j.ajere.20200501.11

| Peer-Reviewed

Environmental Taxation by Senda Federal Contribution in Mexico

Yesenia del Carmen Trejo Cruz

Published in American Journal of Environmental and Resource Economics (Volume 5, Issue 1)

Received: 17 November 2019 Accepted: 21 January 2020 Published: 19 February 2020

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

Abstract

The theme on Environmental Taxation, represents for our country a commitment in the governmental Journal of the Federation, in developing through the Public Administration the tasks of linking and harmonizing in these policies. For Mexico, this work involves the conjunctural vision derived from the current National Development Plan, in venturing into a state reengineering that empowers the dependencies, to contribute to the fulfillment of national objectives. In this way, the Fiscal Policy acts as an instrument to strengthen the environmental one; facing the normative and administrative instruments that lead to the formation and application of the current Tax System. Therefore, the tax laws such as IVA, ISR, IEPS and Fiscal Code are recipients of the provisions that, in terms of the legislature, may lead to this institutional interrelation. Likewise, the Decrees derived from the Federal Executive, establish the stimuli that, together with extra-fiscal taxes, make it possible to promote enclosures that, due to their nature and purpose, must be safeguarded, around the exemption in the taxation or alternation in the recaudation. Based on the foregoing and our assumptions, the lack of application of extrafiscal tax instruments is determined, given the transversal purpose that allows a favorable impact on the environment; This is done by virtue of the legislative conditions that restrict the application of taxes and decrees of environmental court, which results in the lag in the national objectives via the Fiscal Policy and its interrelation with the Environmental, that is, it meets the tax categories In the face of the balance of natural assets, the exacting -traditional- function of the System is privileged, as a conduit to the economic support of the country. It is constituted as a structural method of the present investigation to the deduction, supported by the legislative and administrative guidelines that the federal State issues, before the teleology of the National Government Plan; Likewise, as methods of knowledge, we refer to: comparative, descriptive, analytical and exegetic, developed in the cited paragraphs.

Published in	American Journal of Environmental and Resource Economics (Volume 5, Issue 1)
DOI	10.11648/j.ajere.20200501.11
Page(s)	1-9
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2020. Published by Science Publishing Group

Keywords

Fiscal Policy, Taxes, Extra-fiscality, Environment

References

[1]	A. Álvarez Alcalá, Lessons tax law. Oxford, 2010, pp. 253.
[2]	Constitution of the united mexican states. [const.] art. 73, 5 february 1917 (México).
[3]	Federal Executive Branch, Decree of 2013 [with force of law] approving the National Development Plan 2013-2018. México: Government of the Republic, Official Journal of the Federation: 05/20/2013.
[4]	A. Álvarez Alcalá, Lessons tax law. Oxford, 2010, pp. 152.
[5]	Fisco agenda 2017. Federal fiscal code. [cff] act 6, 1981. art. 25. 31 december 1981 (México).
[6]	Fisco agenda 2017. act 109 of 2013. by which the law of income tax is issued. México congress. 11th december 2013.
[7]	Fisco agenda 2017. act 109 of 2013. arts. 189 and 190. by which the law of income tax is issued. México congress. 11th december 2013.
[8]	Fisco agenda 2017. act 109 of 2013. arts. 79 to 89. by which the law of income tax is issued. México congress. 11th december 2013.
[9]	Fisco agenda 2017. act 109 of 2013. arts. 74 and 75. by which the law of income tax is issued. México congress. 11th december 2013.
[10]	Fisco agenda 2017. act 107 of 1978. by which the obligation to pay the value added tax is issued. México congress. México. december 29, 1978.
[11]	Fisco agenda 2017. act 107 of 1978. art. 8. by which the obligation to pay the value added tax is issued. congress of México. México. december 29, 1978.
[12]	Fisco agenda 2017. act 107 of 1978. art. 14 and 15. by which the obligation to pay the value added tax is issued. congress of México. México. december 29, 1978.
[13]	Fisco agenda 2017. act 107 of 1978. art. 19 and 20. by which the obligation to pay the value added tax is issued. congress of México. México. december 29, 1978.
[14]	Fisco agenda 2017. act 107 of 1978. art. 24. by which the obligation to pay the value added tax is issued. congress of México. México. december 29, 1978.
[15]	Fisco agenda 2017. act 108 of 1980. by which a special tax on production and services is created. congress of México. México. december 30, 1980.
[16]	Fisco agenda 2017. act 108 of 1980. art. 8. by which a special tax on production and services is created. congress of México. México. december 30, 1980.
[17]	Fisco agenda 2017. act 108 of 1980. art. 13. by which a special tax on production and services is created. congress of México. México. december 30, 1980.
[18]	Fisco Agenda 2017. Law 109 of 2013. By which the income tax law is issued. Congress of Mexico. December 11, 2013.
[19]	Federal Executive Branch, Decree 2015 [with force of law] which compiles various fiscal benefits and establishes administrative simplification measures, Official Journal of the Federation, México: 30 december 2015.
[20]	Federal Executive Branch, Decree of 2014 [with force of law] granting incentives to promote the incorporation into social security, Official Journal of the Federation México: april 8, 2014.
[21]	Federal Executive Branch, Decree of 2014 [with force of law] by which tax benefits are granted to those who are taxed in the regime of Fiscal Incorporation, Official Journal of the Federation, México: of September 10, 2014.
[22]	Federal Executive Branch, Decree of 2015 [with force of law] by which tax benefits are expanded to taxpayers of the fiscal incorporation regime, Official Journal of the Federation, México: march 11, 2015.

Cite This Article

Plain Text BibTeX RIS

APA Style

Yesenia del Carmen Trejo Cruz. (2020). Environmental Taxation by Senda Federal Contribution in Mexico. American Journal of Environmental and Resource Economics, 5(1), 1-9. https://doi.org/10.11648/j.ajere.20200501.11

Copy | Download

ACS Style

Yesenia del Carmen Trejo Cruz. Environmental Taxation by Senda Federal Contribution in Mexico. Am. J. Environ. Resour. Econ. 2020, 5(1), 1-9. doi: 10.11648/j.ajere.20200501.11

Copy | Download

AMA Style

Yesenia del Carmen Trejo Cruz. Environmental Taxation by Senda Federal Contribution in Mexico. Am J Environ Resour Econ. 2020;5(1):1-9. doi: 10.11648/j.ajere.20200501.11

Copy | Download

@article{10.11648/j.ajere.20200501.11,
  author = {Yesenia del Carmen Trejo Cruz},
  title = {Environmental Taxation by Senda Federal Contribution in Mexico},
  journal = {American Journal of Environmental and Resource Economics},
  volume = {5},
  number = {1},
  pages = {1-9},
  doi = {10.11648/j.ajere.20200501.11},
  url = {https://doi.org/10.11648/j.ajere.20200501.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajere.20200501.11},
  abstract = {The theme on Environmental Taxation, represents for our country a commitment in the governmental Journal of the Federation, in developing through the Public Administration the tasks of linking and harmonizing in these policies. For Mexico, this work involves the conjunctural vision derived from the current National Development Plan, in venturing into a state reengineering that empowers the dependencies, to contribute to the fulfillment of national objectives. In this way, the Fiscal Policy acts as an instrument to strengthen the environmental one; facing the normative and administrative instruments that lead to the formation and application of the current Tax System. Therefore, the tax laws such as IVA, ISR, IEPS and Fiscal Code are recipients of the provisions that, in terms of the legislature, may lead to this institutional interrelation. Likewise, the Decrees derived from the Federal Executive, establish the stimuli that, together with extra-fiscal taxes, make it possible to promote enclosures that, due to their nature and purpose, must be safeguarded, around the exemption in the taxation or alternation in the recaudation. Based on the foregoing and our assumptions, the lack of application of extrafiscal tax instruments is determined, given the transversal purpose that allows a favorable impact on the environment; This is done by virtue of the legislative conditions that restrict the application of taxes and decrees of environmental court, which results in the lag in the national objectives via the Fiscal Policy and its interrelation with the Environmental, that is, it meets the tax categories In the face of the balance of natural assets, the exacting -traditional- function of the System is privileged, as a conduit to the economic support of the country. It is constituted as a structural method of the present investigation to the deduction, supported by the legislative and administrative guidelines that the federal State issues, before the teleology of the National Government Plan; Likewise, as methods of knowledge, we refer to: comparative, descriptive, analytical and exegetic, developed in the cited paragraphs.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - Environmental Taxation by Senda Federal Contribution in Mexico
AU  - Yesenia del Carmen Trejo Cruz
Y1  - 2020/02/19
PY  - 2020
N1  - https://doi.org/10.11648/j.ajere.20200501.11
DO  - 10.11648/j.ajere.20200501.11
T2  - American Journal of Environmental and Resource Economics
JF  - American Journal of Environmental and Resource Economics
JO  - American Journal of Environmental and Resource Economics
SP  - 1
EP  - 9
PB  - Science Publishing Group
SN  - 2578-787X
UR  - https://doi.org/10.11648/j.ajere.20200501.11
AB  - The theme on Environmental Taxation, represents for our country a commitment in the governmental Journal of the Federation, in developing through the Public Administration the tasks of linking and harmonizing in these policies. For Mexico, this work involves the conjunctural vision derived from the current National Development Plan, in venturing into a state reengineering that empowers the dependencies, to contribute to the fulfillment of national objectives. In this way, the Fiscal Policy acts as an instrument to strengthen the environmental one; facing the normative and administrative instruments that lead to the formation and application of the current Tax System. Therefore, the tax laws such as IVA, ISR, IEPS and Fiscal Code are recipients of the provisions that, in terms of the legislature, may lead to this institutional interrelation. Likewise, the Decrees derived from the Federal Executive, establish the stimuli that, together with extra-fiscal taxes, make it possible to promote enclosures that, due to their nature and purpose, must be safeguarded, around the exemption in the taxation or alternation in the recaudation. Based on the foregoing and our assumptions, the lack of application of extrafiscal tax instruments is determined, given the transversal purpose that allows a favorable impact on the environment; This is done by virtue of the legislative conditions that restrict the application of taxes and decrees of environmental court, which results in the lag in the national objectives via the Fiscal Policy and its interrelation with the Environmental, that is, it meets the tax categories In the face of the balance of natural assets, the exacting -traditional- function of the System is privileged, as a conduit to the economic support of the country. It is constituted as a structural method of the present investigation to the deduction, supported by the legislative and administrative guidelines that the federal State issues, before the teleology of the National Government Plan; Likewise, as methods of knowledge, we refer to: comparative, descriptive, analytical and exegetic, developed in the cited paragraphs.
VL  - 5
IS  - 1
ER  -

Copy | Download

Author Information

Yesenia del Carmen Trejo Cruz

Legal Research Institute of the Universidad Veracruzana, Xalapa, Veracruz, Mexico

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Yesenia del Carmen Trejo Cruz. (2020). Environmental Taxation by Senda Federal Contribution in Mexico. American Journal of Environmental and Resource Economics, 5(1), 1-9. https://doi.org/10.11648/j.ajere.20200501.11

Copy | Download

ACS Style

Yesenia del Carmen Trejo Cruz. Environmental Taxation by Senda Federal Contribution in Mexico. Am. J. Environ. Resour. Econ. 2020, 5(1), 1-9. doi: 10.11648/j.ajere.20200501.11

Copy | Download

AMA Style

Yesenia del Carmen Trejo Cruz. Environmental Taxation by Senda Federal Contribution in Mexico. Am J Environ Resour Econ. 2020;5(1):1-9. doi: 10.11648/j.ajere.20200501.11

Copy | Download

@article{10.11648/j.ajere.20200501.11,
  author = {Yesenia del Carmen Trejo Cruz},
  title = {Environmental Taxation by Senda Federal Contribution in Mexico},
  journal = {American Journal of Environmental and Resource Economics},
  volume = {5},
  number = {1},
  pages = {1-9},
  doi = {10.11648/j.ajere.20200501.11},
  url = {https://doi.org/10.11648/j.ajere.20200501.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajere.20200501.11},
  abstract = {The theme on Environmental Taxation, represents for our country a commitment in the governmental Journal of the Federation, in developing through the Public Administration the tasks of linking and harmonizing in these policies. For Mexico, this work involves the conjunctural vision derived from the current National Development Plan, in venturing into a state reengineering that empowers the dependencies, to contribute to the fulfillment of national objectives. In this way, the Fiscal Policy acts as an instrument to strengthen the environmental one; facing the normative and administrative instruments that lead to the formation and application of the current Tax System. Therefore, the tax laws such as IVA, ISR, IEPS and Fiscal Code are recipients of the provisions that, in terms of the legislature, may lead to this institutional interrelation. Likewise, the Decrees derived from the Federal Executive, establish the stimuli that, together with extra-fiscal taxes, make it possible to promote enclosures that, due to their nature and purpose, must be safeguarded, around the exemption in the taxation or alternation in the recaudation. Based on the foregoing and our assumptions, the lack of application of extrafiscal tax instruments is determined, given the transversal purpose that allows a favorable impact on the environment; This is done by virtue of the legislative conditions that restrict the application of taxes and decrees of environmental court, which results in the lag in the national objectives via the Fiscal Policy and its interrelation with the Environmental, that is, it meets the tax categories In the face of the balance of natural assets, the exacting -traditional- function of the System is privileged, as a conduit to the economic support of the country. It is constituted as a structural method of the present investigation to the deduction, supported by the legislative and administrative guidelines that the federal State issues, before the teleology of the National Government Plan; Likewise, as methods of knowledge, we refer to: comparative, descriptive, analytical and exegetic, developed in the cited paragraphs.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - Environmental Taxation by Senda Federal Contribution in Mexico
AU  - Yesenia del Carmen Trejo Cruz
Y1  - 2020/02/19
PY  - 2020
N1  - https://doi.org/10.11648/j.ajere.20200501.11
DO  - 10.11648/j.ajere.20200501.11
T2  - American Journal of Environmental and Resource Economics
JF  - American Journal of Environmental and Resource Economics
JO  - American Journal of Environmental and Resource Economics
SP  - 1
EP  - 9
PB  - Science Publishing Group
SN  - 2578-787X
UR  - https://doi.org/10.11648/j.ajere.20200501.11
AB  - The theme on Environmental Taxation, represents for our country a commitment in the governmental Journal of the Federation, in developing through the Public Administration the tasks of linking and harmonizing in these policies. For Mexico, this work involves the conjunctural vision derived from the current National Development Plan, in venturing into a state reengineering that empowers the dependencies, to contribute to the fulfillment of national objectives. In this way, the Fiscal Policy acts as an instrument to strengthen the environmental one; facing the normative and administrative instruments that lead to the formation and application of the current Tax System. Therefore, the tax laws such as IVA, ISR, IEPS and Fiscal Code are recipients of the provisions that, in terms of the legislature, may lead to this institutional interrelation. Likewise, the Decrees derived from the Federal Executive, establish the stimuli that, together with extra-fiscal taxes, make it possible to promote enclosures that, due to their nature and purpose, must be safeguarded, around the exemption in the taxation or alternation in the recaudation. Based on the foregoing and our assumptions, the lack of application of extrafiscal tax instruments is determined, given the transversal purpose that allows a favorable impact on the environment; This is done by virtue of the legislative conditions that restrict the application of taxes and decrees of environmental court, which results in the lag in the national objectives via the Fiscal Policy and its interrelation with the Environmental, that is, it meets the tax categories In the face of the balance of natural assets, the exacting -traditional- function of the System is privileged, as a conduit to the economic support of the country. It is constituted as a structural method of the present investigation to the deduction, supported by the legislative and administrative guidelines that the federal State issues, before the teleology of the National Government Plan; Likewise, as methods of knowledge, we refer to: comparative, descriptive, analytical and exegetic, developed in the cited paragraphs.
VL  - 5
IS  - 1
ER  -

Copy | Download