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 sales of pesticides, which is regulated in Special Tax on Production and Services —named in Mexico as “Impuesto Especial sobre Produccion y Servicios” (IEPS)—, and its non-tax purpose es to decrease the consumption of those products. This paper analyses if during 2014 to 2023 that objective has been achieved, therefore that could be seen as a decrease in using, producing and selling pesticides, and in a lack of collection of this tax. Results show that, contrary to expectations, indicators increased during the period analyzed, therefore considering this analysis non-tax purpose has not been achieved. Absence of an official evaluation does not allow a technical discussion to modify this tax to achieve its objectives.

• Tác giả chính: Gutiérrez Jiménez, Itzel (author)
• Tác giả khác: Zambrano Brambila, Hiram (author)
• Định dạng: article
• Ngôn ngữ: spa
• Được phát hành: 2026
• Những chủ đề: 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
• Truy cập trực tuyến: https://revistas.uasb.edu.ec/index.php/foro/article/view/6205