دور الضريبة في الحد من التلوث البيئي في العراق

Abstract EN

Environmental pollution is one of the problems facing all countries, including Iraq, as the latter is an oil-producing country, and gas emissions and the accompanying production of oil and gas are factors that pollute the environment.

Therefore, countries try and make their efforts through holding conferences by setting the most important policies and mechanisms, as well as developing a legislative policy to protect the environment, including the issuance of laws to limit and protect environmental pollution.

The tax law (Environmental tax) is at the forefront of those mechanisms that countries use to preserve the environment.

Such as imposing a tax on environmental pollution and granting tax exemptions and incentives to people who carry out activities that reduce environmental pollution.

This study is trying to search for a problem about the importance or role of tax in reducing environmental pollution.

Therefore, this study turns to verify its hypothesis, which is that the environmental tax law contributes to protecting the environment.

The study will depend on the descriptive analytical method to answer the problem of the study.

This study was divided into two sections, an introduction and a conclusion.

As for the first topic, we will dedicate it to the nature of the environmental tax, which includes two requirements.

The first is the concept of the environmental tax, and the second requirement deals with the role of the tax in protecting the environment.

As for the second topic, we will single it out to indicate the position of the Iraqi legislator regarding the protection of the environment from pollution.