Taxes are recognized in the Mexican legal system as an obligation to contribute to public expenditures in order to satisfy a public need indirectly, that is, that the proceeds be applied for the payment of various public services. In the last decade, new taxes such as environmental or green taxes were introduced, due to climate change and the environmental pollution constantly generated by humans and companies, which have become important factors for the creation of public policies, in order to control and prevent them. In the case of Mexico, it is necessary to integrate elements that constitute a State that prioritizes the care and improvement of environmental conditions, as well as to have measures that contribute to these conditions.