Financial legislation and environmental protection

Section: RESEARCH
Published
Aug 4, 2025
Pages
191-220

Abstract

Environment one of the most important problems faced all the world,especially arab region(Iraq)for the highest level of pollutions,though the legal arrangement for this problem well be influence to achive better results and the finance law well increese it,by its instruments such as public charges and taxes this study deals especially with legal argumentsabout the role of taxes epecially environmental taxes. .

References

  1. Christopher st. John, Applying a Green Filter to business subsidies, C.F.E.D, Vol. 2, Num 7, July, 2000.2. Damon Franz, The environmental Tax shift: polluters pay more so you can pay less-money matters, the Environmental Magazine, March- April, Washington, D.C., Earth Action Network, 2002.
  2. Rio de Janeiro Declaration on Environment and Development, June 1992.2. United Nations Convention on Biological Diversity, 2006.3. Annual Report of the United Nations Environment Program in the Arab Region for 2006 (translated into Arabic). U.N.E.P Post conflict in The Arab region, UN, 2006
  3. Salafah Tarek Abdulkarim, International Protection of the Environment from Global Warming, Master Thesis Presented to the Faculty of Law, University of Baghdad, 2003.
  4. Impact of imposition of environmental tax on economy and energy in Japan, http: // criepi. Denken. Or. Jp / en / e-publication / a. 2002.
  5. J. Andraw hoerner, harnessing the Tax code for Environmental protection, State note published, Vol. 16, April, Washington, DC. 1998.
  6. C - University Thesis
  7. Foreign sources:Books:1- Cambridge Learners Dictionary, Camb. Univ. Press, UK. 2003.
  8. International conventions and documents:
  9. Laws and Regulations:1- Syrian Local Administration Law No. 15 of 1971.2. The Iraqi Environmental Protection and Improvement Act No. 3 of 1997.3 - Syrian Environment Law No. 50 of 2002.4. Legislative Decree No. 42 of 2005 regarding the imposition of environmental charges on the importation of cars.5. Jordanian Environmental Protection Law No. 52 of 2006.6- Iraqi Investment Law No. 64 of 2007.7 - Iraqi investment law for the liquidation of crude oil No. 13 of 2008.
  10. Research and articles:1. Dr. Mr. Attia Abdel Wahid, Environmental Tax, Journal of Legal and Economic Sciences, Second Issue, Year (43), Faculty of Law, Ain Shams University, Cairo, 2001.2. Dr. Kamal Raziq, Role of the State in Environmental Protection, published on the World Wide Web www.bbekhi.fr.3. Swiss Environmental Protection Measures / Swiss News Agencywww. Swiss info. ch
  11. Research:
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