The purpose of the State is to provide the common good, one of their main duties is to protect the environment, for this must take various measures that usually materialize in legislation because of what it is to protect the environment by eliminating or at least reducing environmental pollution. Air pollution is a problem that has grown in the last decades and specifically in Trujillo city, which is largely generated by the automotive park, however the measures against this problem have not been entirely effective. For this reason, we performed the analysis of Article 30 of DS. No. 156-2004-EF "TUO of the Municipal Taxation Act" that regulates Vehicle Property Tax, a tax that only taxes the property of old and new vehicles for the period of three years from its first registration in Public Record. This investigation tries to determine whether the amendment of that article would help in ...