The environmental fiscal path: challenges and opportunities for its implementation in Mexico
DOI:
https://doi.org/10.29105/vtga12.1-1184Keywords:
Sustainability, taxation, environment, taxes, sustainability, Optimal taxation, environmental, taxAbstract
The objective of this
research is to make
visible the main
challenges and
opportunities of
environmental taxes
in Mexico. For this
purpose, we used a
quantitative approach
with a descriptive
design and a type of
documentary
research, taking as a
sample a survey of
179 students of the
School of Public
Accounting of the
BUAP, consisting of
13 questions. The
results showed little
or no knowledge of
the subject in
generations that are
closer to
environmental
changes and their
relationship with the
economy. Although
there is little
dissemination of the
topic and academic
approach, an interest
in implementing and
applying it was
revealed
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Copyright (c) 2026 Edgar Tapia Lara, Sergio Gabriel Ordoñez Sánchez, Gerardo Hernández Barrena
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