| Summary: | There are numerous factors that today have a direct impact on the environment, affecting and deteriorating it more and more. The economic and productive activities carried out by man that involve highly polluting industrial processes and procedures are fundamental agents that have an impact on the visible deterioration of the environment. Precisely from this arises the need for the industrial and business sector, as well as the private sector, to be aware of the damage caused by the emissions derived from their actions. The State, in turn, is responsible for using economic and financial instruments to encourage these agents to use environmental management in each process in a responsible manner. The proposed objective is to define the concept of economic and financial instrument for environmental management in Cuba based on the theoretical foundations studied. The inequality of definitions given by the preceding authors is synthesized through the analysis of the recommended bibliography on the subject and the recapitulation of the aspects consulted, induction and deduction, as well as the historical-logical method provides a concept of financial economic instruments for environmental management, which becomes the fundamental axis of the research entitled: "Conceptualization of financial economic instruments for environmental management in Cuba", in which the theoretical elements that sustain the financial economic instruments in the environmental context are defined, which encourage the use of the same in Cuba to contribute to the reduction of environmental pollution.
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