فعالية استخدام الحوافز الضريبية في مكافحة التلوث البيئي في المملكة العربية السعودية : دراسة استكشافية

الملخص EN

The aim of this study to survey the opinions of participants on the effectiveness of employing tax incentives for the purposes of environmental protection and pollution control in the Kingdom of Saudi Arabia.

To achieve this goal, a theoretical extrapolation approach was employed, whereas existing literature studies and research papers on the subject was reviewed in the theoretical section of the study.

Both inductive and descriptive methods field were used in the field section effectiveness of employing tax incentives on pollution control was assessed via a survey specifically designed for this purpose.

The study concluded that tax incentives are effective in air pollution control.

The mean response from participants was (4.24).

Limited term tax exemptions were the overall preferred method.

The study recommends that tax incentives be used as an environmental policy instrument, along with the precautionary measures adhered to in Saudi Arabia, to achieve sustainable development goals and pollution control.

In addition, the study recommends undertaking more studies in the area of Tax and Zakah incentives to protect the environment and to control pollution