Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services
Solid waste management (SWM) is a fundamental responsibility of local governments, essential for public health and environmental sustainability. Globally, fiscal practices, such as tax regulation and tariff structures, are critical for ensuring effective SWM services and achieving sustainable develo...
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| Format: | Article |
| Language: | English |
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Elsevier
2025-04-01
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| Series: | Waste Management Bulletin |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2949750725000094 |
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| author | Sergio López-Olvera Juan Carlos Olivo-Escudero Mauricio Hernández-Marroquín Fausto Rafael López-Olvera Yessica Lourdes Vallejo-Rivera Marco Antonio Rodríguez-Gómez Pedro Hipólito Rodríguez-Herrero |
| author_facet | Sergio López-Olvera Juan Carlos Olivo-Escudero Mauricio Hernández-Marroquín Fausto Rafael López-Olvera Yessica Lourdes Vallejo-Rivera Marco Antonio Rodríguez-Gómez Pedro Hipólito Rodríguez-Herrero |
| author_sort | Sergio López-Olvera |
| collection | DOAJ |
| description | Solid waste management (SWM) is a fundamental responsibility of local governments, essential for public health and environmental sustainability. Globally, fiscal practices, such as tax regulation and tariff structures, are critical for ensuring effective SWM services and achieving sustainable development goals. In Mexico, municipalities face financial constraints and heavily depend on subsidies rather than robust fiscal frameworks to fund SWM operations. This study analyzed the impact of municipal tax regulation and sustainable taxation practices—specifically differentiated and progressive tariffs—on the income generation capacity of 240 Mexican municipalities. Data from municipal financial reports was extracted from official government websites and analyzed using statistical methods in R, including variance analysis and t-tests. The results demonstrate that municipalities with higher levels of tax regulation achieve significantly greater per capita income from SWM services compared to those with minimal or no regulation. Differentiated tariffs based on socioeconomic status were found to be particularly effective, generating income levels 3.29 times higher than uniform tariffs. In contrast, progressive tariffs based on waste quantity did not significantly enhance revenue generation. These findings challenge assumptions about the universal applicability of progressive tariffs and underscore the importance of tailoring fiscal strategies to local economic and social contexts. This study highlights the need for robust tax regulation and strategic fiscal policies to strengthen municipal revenue streams and improve SWM service delivery. It provides valuable information about the impact of tax regulation quality and sustainable fiscal practices on municipal income generation, offering insights for policymakers aiming to achieve fiscal sustainability and equitable access to SWM services. |
| format | Article |
| id | doaj-art-90f0e4245ef74c02adc9e1adf74de657 |
| institution | Kabale University |
| issn | 2949-7507 |
| language | English |
| publishDate | 2025-04-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Waste Management Bulletin |
| spelling | doaj-art-90f0e4245ef74c02adc9e1adf74de6572025-02-07T04:48:36ZengElsevierWaste Management Bulletin2949-75072025-04-0131243254Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management servicesSergio López-Olvera0Juan Carlos Olivo-Escudero1Mauricio Hernández-Marroquín2Fausto Rafael López-Olvera3Yessica Lourdes Vallejo-Rivera4Marco Antonio Rodríguez-Gómez5Pedro Hipólito Rodríguez-Herrero6Centro de Investigaciones y Estudios Superiores en Antropología Social Unidad Regional Golfo (CIESAS-Golfo), Xalapa 91179, Mexico; Corresponding author.Centro de Investigaciones y Estudios Superiores en Antropología Social Unidad Regional Golfo (CIESAS-Golfo), Xalapa 91179, MexicoUniversidad Nacional Autónoma de México, Centro Regional de Investigaciones Multidisciplinarias (CRIM), Cuernavaca 62210, MexicoIndependent researcher, 91500 Coatepec, Veracruz, MexicoCentro de Investigaciones y Estudios Superiores en Antropología Social Unidad Regional Golfo (CIESAS-Golfo), Xalapa 91179, MexicoCentro de Investigaciones y Estudios Superiores en Antropología Social Unidad Regional Golfo (CIESAS-Golfo), Xalapa 91179, MexicoCentro de Investigaciones y Estudios Superiores en Antropología Social Unidad Regional Golfo (CIESAS-Golfo), Xalapa 91179, MexicoSolid waste management (SWM) is a fundamental responsibility of local governments, essential for public health and environmental sustainability. Globally, fiscal practices, such as tax regulation and tariff structures, are critical for ensuring effective SWM services and achieving sustainable development goals. In Mexico, municipalities face financial constraints and heavily depend on subsidies rather than robust fiscal frameworks to fund SWM operations. This study analyzed the impact of municipal tax regulation and sustainable taxation practices—specifically differentiated and progressive tariffs—on the income generation capacity of 240 Mexican municipalities. Data from municipal financial reports was extracted from official government websites and analyzed using statistical methods in R, including variance analysis and t-tests. The results demonstrate that municipalities with higher levels of tax regulation achieve significantly greater per capita income from SWM services compared to those with minimal or no regulation. Differentiated tariffs based on socioeconomic status were found to be particularly effective, generating income levels 3.29 times higher than uniform tariffs. In contrast, progressive tariffs based on waste quantity did not significantly enhance revenue generation. These findings challenge assumptions about the universal applicability of progressive tariffs and underscore the importance of tailoring fiscal strategies to local economic and social contexts. This study highlights the need for robust tax regulation and strategic fiscal policies to strengthen municipal revenue streams and improve SWM service delivery. It provides valuable information about the impact of tax regulation quality and sustainable fiscal practices on municipal income generation, offering insights for policymakers aiming to achieve fiscal sustainability and equitable access to SWM services.http://www.sciencedirect.com/science/article/pii/S2949750725000094Urban solid wasteEnvironmental taxationLocal governmentEnvironmental managementEnvironmental policySustainable tax practices |
| spellingShingle | Sergio López-Olvera Juan Carlos Olivo-Escudero Mauricio Hernández-Marroquín Fausto Rafael López-Olvera Yessica Lourdes Vallejo-Rivera Marco Antonio Rodríguez-Gómez Pedro Hipólito Rodríguez-Herrero Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services Waste Management Bulletin Urban solid waste Environmental taxation Local government Environmental management Environmental policy Sustainable tax practices |
| title | Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services |
| title_full | Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services |
| title_fullStr | Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services |
| title_full_unstemmed | Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services |
| title_short | Towards fiscal sustainable practices in Mexico: The quality of municipal tax regulation and tiered tariffs improve income from solid waste management services |
| title_sort | towards fiscal sustainable practices in mexico the quality of municipal tax regulation and tiered tariffs improve income from solid waste management services |
| topic | Urban solid waste Environmental taxation Local government Environmental management Environmental policy Sustainable tax practices |
| url | http://www.sciencedirect.com/science/article/pii/S2949750725000094 |
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