| Popis: |
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. |
