Selective consumption tax on fuels

The present study aims to determine the degree of correlation between the application of the ISC on fuels and its impact on air pollution. In order to test the hypothesis that there is an indirect correlation between these two variables, an econometric model is proposed which consists of the use of the methodology of Multinomial Logit, also conducted the collection of primary information in order to measure the age of the transport unit, the type of fuel and other data and corroborated that with respect to the type of vehicle there is a higher concentration of motorcycles / motorbike taxis with 40.1%, a higher concentration in the use of diesel fuel with 46.2%, whose preference is determined by the price with 57%. Finally, the model has explained that there is an indirect correlation between the application of the ISC on fuels and air pollution in its three categories (Low, Medium and High pollution), being its degree of correlation of -0.00253 for the high category which means that, if the Peruvian state increases this tax, then it will decrease air pollution.