أثر التنظيم القانوني للضرائب الخضراء في تخفيض نسب التلوث البيئي في العراق

الملخص EN

The degree of environmental risk in Iraq requires careful regulation of appropriate legal frameworks for fiscal policy.

This is done in tandem with the active institutions on the ground concerned with the environmental issue, which includes governmental executive and legislative institutions.

The preservation of citizens' rights and the rights of nature is the creation of a green sustainable environment.

This requires a legislative / administrative complimentarily approach to determine how clean energy and clean technology can be used with optimal use of natural resources.

This research aims at highlighting the importance of the legal organization which enables the decision maker to make the best decision and help him reduce the effect of pollution in order to stop environmental degradation.

It also aims to modernize environmental laws and legislations, especially in the field of enactment of green tax laws, in line with the policy of protecting the environment against pollution and evaluating the environmental impact of all types of projects, including the plans for their establishment.

The research has reached many results; the most important was the development of a legal structure to regulate the process of green taxation.

A number of recommendations were made; the most important was to subject the country's industrial development and expansion to a package of environment-friendly legislation