قراءة في محددات فعالية و كفاءة الضرائب البيئية... أين نحن ؟ : تشخيص لتجربة دول الإتحاد الأوروبي

الملخص EN

The study aims to diagnose the effectiveness and efficiency of the environmental taxes as a requirement of the green economy and sustainable development in the modern economy, through the examination of some European states such as: France and Germany.

The study reached several influencing determinants of the success of the environmental tax system: the degree of reaction to environmental tax interaction with the environment system, environmental awareness.