This research addresses the issue of excessive plastic bag usage in Peru, which poses significant environmental impacts and socioeconomic costs. In 2019, the Plastic Bag Consumption Tax (ICBP) was implemented with an annually increasing rate as a policy instrument aimed at discouraging plastic bag use and contributing to environmental conservation. The main objective of the study was to determine the relationship between the ICBP rate and national tax revenue collected between 2019 and 2023. The methodology followed a quantitative approach with a non-experimental, correlational design, analyzing tax collection data published by SUNAT and the provisions of Law No. 30884, considering annual variations in both the tax rate and revenue. The results showed a significant increase in revenue during the first year of implementation, reflecting higher demand for taxed plastic bags. However, a dow...