Environmental Taxation as a Mechanism to Reduce the Risk of Pollution

Abstract

Taxation occupies an important place within the state, and its significance has become associated with the field of environmental protection, such that tax levies constitute a fundamental pillar that enters this domain within a legal framework that guarantees optimal protection of the environment. This is evident in the state’s establishment—within the framework of tax law—of environmental taxation, manifested in the various taxes and fees imposed across all sectors, in accordance with what the provisions and rules of this law authorize. The rules of this law aim primarily to realize the public interest. It is also well known that the state’s objective in collecting monetary sums is to supply the public treasury with the necessary revenues; likewise, in response to the requirements of environmental protection, it seeks—through the mechanism of environmental taxation—to manage environmental resources and preserve the environment.