فاعلية الضرائب الخضراء في مكافحة التلوث البيئي في العراق : دراسة مقارنة

Abstract EN

It is no secret to anyone that taxes are one of the main resources of the state and an important source of funding for the public budget, as well as its role in achieving economic and social stability by redistributing income and reducing class differences between different groups of society, in addition to its role in achieving political stability, but that tax legislation is no longer limited to those traditional jobs or goals of the tax, but the latter has become an additional role as an effective tool to confront the dangers of environmental pollution resulting from economic development operations, and for the purpose of taking note of non-traditional goals of the tax and its role in achieving what is called in the green economy, we will separate the research on this subject according to two independent studies.