Abstract

The general objective of this research was to analyze the impact of tax policies on environmental conservation in the provincial municipality of Cusco-2022, using a quantitative approach, applied type, descriptive correlational level, and non-experimental cross-sectional design as the methodological framework. The population consisted of employees from the provincial municipality of Cusco. The sample included 30 employees who work in the administration management, tax administration management and environmental management departments. The results show that a good tax policy has a significant impact on environmental conservation, and it is concluded that the tax policies implemented in the entity are not optimally considered because they do not consider updated tax legislation. In addition, tax management is not the most appropriate and penalties are not applied following the regulations, so environmental conservation actions have not been practical. This situation is the result of the fact that environmental education and practices have not been promoted among citizens.