إمكانية تطبيق الضريبة الخضراء في النظام الضريبي العراقي : نموذج مقترح

الملخص EN

In Iraq the green tax is still ent in the tax structure, hence the problem of researching the possibility of devising a model for the green tax system in Iraq commensurate with the nature, severity and consequence of pollution after studying the reasons that lead to the development of the model and determining the areas of its use, whether in financing the general budget, which most need more revenues, on the other hand, to reduce treat and confront pollution and shift to a clean environment and to reach a set of proposals, the most important of them, study the laws in detail to determine the areas and levels of the green tax in Iraq, with setting account the preservation of the environment and the commitment of all economic projects to put in annexes in which the size of pollution, its level and category of green tax that falls in it when starting to establish the project.