This paper presents a theoretical study of the electronic properties of tapered multi-quantum wells based on ZnO material with a variable alloy concentration \( x_0 \) . This type of structure is characterized by a gradual variation in the Mg concentration along the growth axis of the materials. This variation can be described by a mathematical relation depending on the concentrations of the barriers at the ends and an increment step related to the number of materials constituting the tapered quantum well. In this study, we used the Green’s function within the framework of the effective mass approximation, which allowed us to determine the transmission rate of electronic waves through the structure. The main objective is to study the behavior of the electronic eigenstates in a tapered multi-quantum well based on the physical parameters of the structure. These states can be exploited in applications such as sensors utilizing this new type of structure. Among the most significant results, we observed that at the thermodynamic stability limit of ZnO and ZnMgO materials, electronic eigenstates with a good transmission rate, high-quality factor, and a well-defined energy shift can be achieved. This allows our structure to act as a high-pass filter for electrons. Additionally, adjusting the well concentration reduces the energy levels accessible to electrons. Finally, we found that asymmetric conical structures have a limited interest in creating electronic eigenstates.