Resumen

RIVERA LIMA, Lizette  y  RIVERA LIMA, Adrián Salvador. Protection and instrumentation of the right to a healthy environment in Jalisco: the case of hybrid and electrical cars. Derecho glob. Estud. sobre derecho justicia [online]. 2019, vol.4, n.12, pp.61-87.  Epub 28-Ago-2020. ISSN 2448-5136.  https://doi.org/10.32870/dgedj.v0i12.238.

The aim of this research is to analyze the congruence between the right to a healthy environment protection in Jalisco and the implementation thereof with respect to the differential fiscal treatment of hybrid and electric vehicles during 2018. The legal methodology used was the methodology to interpret, complement and apply law through the systematic, analytical-synthetic and deductive methods of fiscal and environmental regulations in the State of Jalisco applied through the documentary research technique. Results show a lack of congruence between the protection of the right to the healthy environment and the special fiscal treatment herein, since it doesn’t comply with the constitutional principle of tax equity or with environmental policy aims. Research implications aim at harmonizing the human right with substantive rules, the environmental policy and the actions regarding vehicles. It is concluded that fiscal stimuli studied herein are not enough to protect the right to a healthy environment.

Palabras llave : Environment; Vehicles; Environmental Policy.

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