Ecology in general has often been abused in our country. This requires an ecological reform that aims at changing the behavior of people and firms in an ecological direction through incentives (ecological taxes) that affect the tax system. In this sense, ecological tax reform links two systems that have been separated until now: environmental policy on the one hand and tax policy on the other. On the environmental and economic side, better protection is achieved through the introduction of incentive instruments. The objective of these instruments is to change behavior in an ecological direction.