The investigation is dedicated to studying whether or not the presence of the so-called phenomenon of the well-known Environmental Kutznets Curve can be verified for the period 1990 – 2019 in Panamá. For this purpose, the various theoretical positions that exist regarding it are analyzed. In the specific analysis, starting from the hypothesis that there is no robust evidence to accept its presence in our country, an econometric analysis is carried out that allows us to point out that our hypothesis cannot be falsified.