Journal Article

دور التشريعات الضريبية في حماية البيئة

الدراجي، نور حمزة حسين

2011

Overview

Tax is one of the tools used by States in the formulation of economic policy and public finance as well as the use tax in achievino economic and social goals in addition to the fact that the tax is one of the sources of government income and an important financial resource. The issue of environment protection and preservation of various types of pollution of the central issues and major challenges for economic and human development and the role of legislation, the tax in the protection of the environment through the imposition of taxes to protect the environment from the risk of contamination and the imposition of a tax on pollution as a result of what caused the damage to the environment and pay compensation for damage caused to the consumer Here. The tax environment has made a financial resource aimed at financing the public treasury or the allocation of these resources in order to protect the environment from the risks that surround them as a result of the expansion of industrial activity and economic and the importance of this subject will be dealt with in two sections, we have allocated the first research the concept of tax The second chapter, we take up the role of tax in Environmental Protection .The research found in the end to a number of conclusions and wills.

• Publisher: الجامعة المستنصرية - كلية القانون
• Subject: الاستقرار الاقتصادي / الضرائب / العراق / القوانين والتشريعات / حماية البيئة / ضريبة الدخل