Breach of IEPS’ non-tax purposes to pesticides in Mexico

Non-tax purposes of taxes pretend to cause behaviors on contributors. One way to analyze its functioning is examining its collection trough time, be- cause it is assumed that if the amount of collection decreases is because of the effectivity of the non-tax purpose. In Mexico there is a tax for sale...

• Glavni autor: Gutiérrez Jiménez, Itzel (author)
• Daljnji autori: Zambrano Brambila, Hiram (author)
• Format: article
• Jezik: spa
• Izdano: 2026
• Teme: Impuestos verdes; fines extrafiscales; plaguicidas; evaluación de impuestos; IEPS. incumplimiento de ley; agricultura; política fiscal; green taxes; non-tax purposes; pesticides; tax evaluation; IEPS; breach of law; agriculture; tax policy
• Online pristup: https://revistas.uasb.edu.ec/index.php/foro/article/view/6205