أثر السياسة الضريبية لتحقيق التوازن الاقتصادى و البيئي : دراسة مقارنة

الملخص EN

The problem of the study is that the tax policy that generates the return of the state from projects that pollute the environment is an important place among the other policy and it is one of the tools of fiscal policy that plays the greatest role in accomplishing the multiple objectives, thanks to its various tools which are one of the most important economic policy instruments in achieving economic development And the elimination of the problems that impede economic and environmental imbalance, and here explains the main problem of the study, which is the impact of the tax policy that is implemented on projects that pollute to achieve economic and environmental balance.

The main objective of the study is to study the impact of tax policy to achieve economic and environmental balance.

This objective is achieved through a set of sub-objectives: knowledge of the definition of tax policy, knowledge of the impact of tax policy on economic and environmental balance and knowledge of tax exemptions and their importance and types.

It is evident that from (2006 to 2007) to (2010-2011) there is no effect of tax policies on economic balance.

In order to achieve the objective of the study, the researcher adopted the scientific method in conducting a theoretical study and comparison by collecting actual data from the General Company for Ceramic and Chinese Tools (sanitary ware factory) in order to test the study hypotheses, analyze the data and interpret the results.

The study hypotheses included: The first hypothesis: There is a significant relationship with statistical significance between tax policy and economic balance.

Second hypothesis: There is a significant correlation between tax policy and environmental balance.

The following results have been connected• From 2006 to 2011 there is no effect of tax policies on economic balance.

The period from 2012 to 2016 has a statistical effect on tax policy on economic balance.

• From 2006 to 2011 there is no impact of tax policies on urban balance, and the period from 2012 to 2016 has a statistical effect on tax policies on the environmental balance.

In the light of the previous findings, the study recommended a number of recommendations, the most important of which are: • The components of tax policy should be designed in the light of the relations of coherence and interdependence between its parts and must balance justice, effectiveness and simplicity.

• Continuous work should be carried out on the continuous development of the institutions implementing environmental policy by training their personnel and providing equipment and equipment for the crisis to carry out their work.

• The existence of tax exemptions encouraging in the field of environmental protection from pollution in order to avoid economic, social and health damage caused by pollution.

It is best to avoid the problem before it occurs, avoiding pollution as much as possible, in order to encourage the preservation of the environment.