(FISCAL STIMULI AS AN ALTER-NATIVE FOR THE SUSTAINABILITY OF MEXICO)

Abstract

Fiscal stimuli in Mexico represent the access channel to the extra-fiscal purposes of taxes, which is why they constitute the way to follow in public-tax actions that seek the conservation of natural elements, or have an impact on reducing the deterioration of these resources.

The topic addressed represents a challenge to be met by the Mexican authorities, in the face of international commitments that direct the work and strategies to reduce environmental damage; in simile to the existing reality that denotes the urgent intervention of public policies, applicable regulations and the co- responsibility of civil society, to stop the loss of natural elements.

We are facing a latent problem, which has been generated externally in an average of 35 years -1945 to date-, transferred to National territory, due to commercial opening - internal and international -, which involves the use of products that are harmful to the environment. However, the forecasts that began to emerge in the 1990s; in legislation and programs aimed at that area.

It is up to the tax legislator to establish preventive measures and management of taxpayers who, through the exercise of business activities, compromise the life and efficiency of nature; Their sources of income and development cause externalities that undermine environmental sustainability.