أستخدام الضريبة البيئية للحد من الملوثات الناجمة عن عوادم السيارات

أنموذج مقترح للضريبة البيئية في العراق

Authors

  • عبد الامير عبد الحسين شياع, أ.م.د. المعهد العالي للدراسات المحاسبية والمالية / جامعة بغداد
  • قاسم كاظم حميد الربيعي, م.م.

Abstract

 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                              

 In the theorytical aspect of this research, the researcher deals with the research problem, which is, the increasing size of environmental contaminators as a result of industrial and technical changes which covered all around the world, including Iraq , and the increasing size of cars exhausts contaminators .Ministry of Environment report for the year 2007 shows increasing rates of contaminators that resulting from cars exhausts which consist 60% of air contaminators. This research aims at activating the role of environmental taxes in handling the problem of cars exhausts contaminators, and putting a suggested pattern and working mechanism for imposing environmental tax on cars in Iraq.                                                                      

             This research adopts the essential hypothesis which says ((Implementation of environmental tax on contaminators results a great positive impacts on the environmental level)).

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Published

2011-12-01

Issue

Section

Paper research

How to Cite

أستخدام الضريبة البيئية للحد من الملوثات الناجمة عن عوادم السيارات: أنموذج مقترح للضريبة البيئية في العراق. (2011). Journal of Accounting and Financial Studies ( JAFS ), 6(17). https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/709