Fiscal neutrality and adoption of hybrid vehicles: analysis of the vehicle registry in Nayarit, 2018-2024

Abstract

The objective of this research is to analyze the evolution of hybrid and
electric vehicle registration in the state of Nayarit during the period
2018–2024, in a context of absence of state tax incentives for their
registration in the vehicle registry. The study adopts a quantitative
approach with a descriptive-longitudinal design, using official
information from the National Institute of Statistics and Geography
[INEGI]. Three vehicle categories are analyzed: electric, conventional
self-charging hybrids [HEVs], and plug-in hybrids [PHEVs], in relation
to the growth of the total vehicle fleet. The results show a sustained
increase in hybrid vehicles, especially HEVs, which will rise from 8 units
in 2018 to 173 in 2024, while PHEVs and electric vehicles show more
moderate increases. The evidence suggests that the adoption of these
vehicles is not driven by tax incentives, but rather by economic factors
associated with reduced fuel costs and greater relative affordability. It is
concluded that tax neutrality has not limited their growth, but represents
an opportunity to design tax instruments that accompany the vehicle
transition without compromising tax revenue.