Currently,implementing an optimal tax Pigouvian is not feasible, but it is important torecognize that it is Pigou who bequeaths the theoretical basis forenvironmental taxation as well as the polluter pays principle. Given theprogress that other countries have made regarding environmental taxation suchas the EU, it is recognized that the allocation of a carbon price is one of thebest options for mitigating climate change. In Mexico, despite severalattempts, it has not been possible to implement an Environmental Tax Reform,and it is essential to promote actions to reduce emissions and externalities,contribute to sustainable development and reduce the impact on the country’s economydue to environmental costs.The principaltaxes related to the environment in Mexico are the Special Tax on Productionand Services (STPS), Car Sales Tax (CST) and the Tax on fossil fuels, thequestion is to what extent the implementation of these green taxes in Mexicocan help in a certain way to reduce negative environmental externalities.

Thetaxes evaluated showed environmental benefits and in most cases, they seemeffective in relation to costs, within the limitations of the evaluationcarried out. In general, taxes for incentive purposes are effective from theenvironmental point of view when the tax is properly applied to stimulatepollution control measures.

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