In order to create environmental awareness on natural resources governments have
implemented rules or laws in favor of the Green Tax denominating environment, in order to
intervene in the conservation of the environment causing the contaminant pay. The
methodology is descriptive, correlational and explanatory type, analyzed, observes and
explains how the Green Tax has affected the recycling of bottles and why the state had to
intervene with a fiscal policy for environmental conservation, is quantitative not experimental
because we not manipulate the independent variable and observe phenomena in their natural
environment. Environmental information from surveys conducted by the INEC, collection
statistics provided by the Internal Revenue Service, Environmental Law Promotion Law of
Internal Taxation, excerpts from books, websites related to environmental issues is taken. The
state should be directed to the search for new strategies to encourage recycling of nonrenewable
resources especially in homes, through control entities require ISO quality
standards in the manufacture of products and impose other devolutive green taxes or not
applied to those goods or polluting services such as covers and other plastic containers for its
high level of consumption have a significant impact on environmental pollution and the state
becomes a mediator between nature and society reached the good living of citizens.