إطار مقترح لنظام الضريبة البيئية بهدف تقليل التلوث البيئي والمساهمة في التنمية المستدامة: دراسة تطبيقية على قطاع الصناعة

Abstract EN

The aim of the research is to identify the importance of applying the environmental tax system in reducing environmental pollution resulting from industrial activities and contributing to achieving sustainable development, as well as identifying the environmental and economic benefits achieved from the application of the environmental tax system to society, developing a proposed framework for implementing the environmental tax system in order to reduce environmental pollution, contribute the achieving sustainable development, and achieve the objectives of the research.

A questionnaire was designed and distributed to a sample of (50) professors and academics specialized in the field of tax accounting at the universities (Ain Shams, Cairo, Helwan), and the researchers used the descriptive analytical approach to complete the study, and the appropriate statistical tests to test the validity of the hypotheses and answer the questions of the study.

The results of the study concluded that there is a statistically significant correlation between the environmental tax and the reduction of environmental pollution in its dimensions, with ratio (98.7% ), at the level of significance (0.05), as well as the existence of a statistically significant correlation between the application of the environmental tax and the contribution to achieving Sustainable development in its dimensions at rate (32.56% ) at a significant level (0.001), the study concluded several recommendations, the most important of which are: An environmental tax on factories and industrial companies that pollute the environment and that do not comply with environmental standards and requirements.