Contributions and incentives that encourage Mexican economic entities to achieve the SDGs.

Authors

Keywords:

green contributions, fossil fuels, renewable energy, tax incentives, combustion equipment, environment

Abstract

Based on the agreements for sustainable development, not only in the country but also worldwide, companies and governments sign agreements to collaborate in the achievement of goals that, in addition to encouraging economic development, make it possible to consolidate more than one of the objectives of sustainable development. This study aims to analyze the impact that equipment that runs on fossil fuels can, to some extent, contribute to offset the harmful effects of the use of these fuels by paying contributions for using them or not using them when they are replaced by equipment that runs on renewable resources. From a qualitative approach research with an exploratory-descriptive and explanatory analysis of provisions and expert studies that facilitate to specify the advantages and disadvantages of the use and consumption of traditional fuels with respect to those that use goods from nature such as: water, wind or sun; that in national laws can punish or reward with contributions or tax incentives allowing public administrations not only to cover their budget but also to fulfill commitments previously signed. The purpose of this study is to know the results according to the tax provisions in force in Mexico on the compliance that can be achieved by 2030 assuming the contributions or incentives according to the technologies used in the equipment of the economic entities of the country.

Author Biographies

María Guadalupe Aguirre Guzmán, University of Guadalajara, Mexico

PhD student in Fiscal Studies, from the University of Guadalajara. Master in Taxation
from the Universidad del Valle de Atemajac and Bachelor of Public Accounting from the
University of Guadalajara. For 3 years, she has been a professor in the Department of
Accounting and Finance at the Ciénega University Center, a research member of the academic
body UDG-CA-1091 “Fiscal, Accounting and Auditing Studies”, at the University Center for
Economic-Administrative Sciences; Active member of the Red Iberoamericana de Medio Ambiente
AC (REIMA), active member of the College of Public Accountants of Guadalajara, aware of the
Continuous Professional Development Standard.

Laura Margarita Medina Celis, University of Guadalajara, Mexico

PhD in Accounting and Financial Sciences University of Camagüey. PhD candidate in Business
Studies with a specialty in Accounting and Auditing, from the University of Barcelona. Master in Taxes and Graduate in Public Accounting from the University of Guadalajara.
For 29 years, she has been a professor in the Undergraduate and Postgraduate Accounting
Department of the UDG, Research Leader of the academic body UDG-CA-1091 “Fiscal,
Accounting and Auditing Studies”, at the University Center of Administrative Economic
Sciences; professionally certified by ANFECA and in labor competencies by CONOCER. Active
member of the international network of researchers of the Center for Research in Social
and Environmental Accounting (CICSMA), active member of the College of Public Accountants
of Guadalajara aware of the Continuous Professional Development Standard, with theses
direction in various postgraduate courses at CUCEA.

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Published

14-04-2023

How to Cite

Aguirre Guzmán, M. G., & Medina Celis, L. M. (2023). Contributions and incentives that encourage Mexican economic entities to achieve the SDGs. Cuban Magazine of Finance and Prices, 7(2), 4–16. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/03_V7N22023_MGAGyLMMC

Issue

Vol. 7 No. 2 (2023): abril - junio

Section

Research articles

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