تنظيم فرض الضرائب على الانبعاثات المسببة للاحتباس الحراري من الناحية الدستورية والضريبية

Abstract EN

The study examined the topic of taxation on emissions that cause global warming, where the environmental risks of greenhouse emissions are increasing, prompting states to take effective procedures to reduce such emissions, including taxation.

Taxes on greenhouse causes are one of the means of environmental protection.

It faces a number of challenges, most notably the constitutionality of this type of tax", and the appropriate legislative structure, given the traditional rules on taxation as a targeted tax that lacks the traditional tax factors in its application.

It could fail to achieve its objective, unless supposing other supportive measures, this enhances certainty in the constitutionality of its imposition.

The study finds that legislative and regulatory standards for this type of tax should be developed with a view to protecting the climate and taking into account the ongoing assessment according to the challenges and developments surrounding it.

Its success as a means of protecting the climate depends on how it is applied appropriately to achieve its objective and stimulates innovation in their enforcement mechanisms to contribute in reducing these emissions.

This can be achieved through legislative incentives based on the adoption of the principle of immediate and future risk prudence and develop legal.

It is also achieved through and environmental solutions to future problems in accordance with a comprehensive plan for sustainable development.