SciELO - Scientific Electronic Library Online

vol.16 issue2Document Control Instruments for the Municipal Directorate of Physical Planning Office of Santo Domingo (Cuba) author indexsubject indexarticles search
Home Pagealphabetic serial listing  

Services on Demand



  • Have no cited articlesCited by SciELO

Related links

  • Have no similar articlesSimilars in SciELO


Retos de la Dirección

On-line version ISSN 2306-9155


PALOS SOSA, Martha Elba; PLASCENCIA DE LA TORRE, Gloria María  and  MENDEZ AGUILAR, Eduardo. Environmental Taxes as Control Instruments of Federal Mexican Entities. Rev retos [online]. 2022, vol.16, n.2, pp. 1-26.  Epub Aug 28, 2022. ISSN 2306-9155.


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


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.


This research confirmed that at the sub-national level there are few and scattered fiscal initiatives to levy greenhouse gas emissions or other environment-related 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 2008-2019 period corroborates the above.

Keywords : environmental taxes; environmental control; environmental tax revenue.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )