Apuntes sobre el papel de la política fiscal en la transición hacia un modelo de economía circular en México

Résumé

The circular economy supposes a change of productive and consumption paradigm that breaks with the linear economy (extract-consume-pull), that seeks to operationalize principles and business models to advance towards a sustainable economy. Moving towards the circular economy requires a change in the regulatory framework and in public policies. To a large extent, the circular economy is based on a certain concretion of the policies that have been formulated to promote sustainable development in its triple dimension: economic development, social inclusion and environmental sustainability. One of the policies to which it is granted increasing relevance is fiscal policy. The fiscal policy, contemplates within its objectives to promote changes in the economy oriented in a certain direction, for example, environmental sustainability. In this sense, the environmental fiscal policy plays a decisive role in the achievement of the objectives of sustainable development, because it allows through it profound changes in the linear economic model to move to a circular economic model, where different dynamics of production are aimed at safeguarding natural resources, prolong the useful life of goods, convert waste into resources, as an essential way to curb climate change, preserve the biosphere and, consequently, the protection of human life and conditions of economic viability for future generations. International guidelines are studied, as mandates for member states to initiate sustainability actions, such as adapting reforms on this new sustainable (and circular) model and examining how environmental fiscal policy has evolved in Mexico. Finally, the conclusions of the project are presented as an open and novel subject for future lines of research.