Abstract

FIGUEROA NERI, Aimée. Tributos ambientales en México: Una revisión de su evolución y problemas. Bol. Mex. Der. Comp. [online]. 2005, vol.38, n.114, pp.991-1020. ISSN 2448-4873.

This paper analyzes the current situation of environmental taxation in México. Firstly, the author studies the basic concepts or definitions in said area of the law, as well as their antecedents in México and their constitutional and legislative regime. Moreover, the essay explores the actual situation of environmental taxes in Mexican law and some salient proposals made in recent years for creating new environmental taxes. In addition, the author analyzes some of most important problems derived from this kind of taxation, in relation to their coherence with the Constitution and their economic efficiency. Finally, she explores some proposals for the solution of said problems.

Keywords : environmental taxes; fiscal law; taxation.