دور الضرائب الخضراء في الحد من التلوث البيئي في العراق : دراسة مقارنة

الملخص EN

It is known to all that taxes are one of the main resources of the state and an important source of funding for the public budget, as well as its role in achieving economic and social stability by redistributing income and reducing class differences between various groups of society, in addition to its role in achieving political stability.

However, tax legislation is no longer limited to those traditional jobs or goals of the tax, but the latter has become an additional role as an effective tool to confront the dangers of environmental pollution resulting from economic development operations.

For the purpose of taking note of non-traditional goals of the tax and its role in achieving what is called the green economy, we will separate the research on this subject according to two independent sections