A PROPOSED ACCOUNTING FRAMEWORK TO ACTIVATE THE ROLE OF ENVIRONMENTAL TAXESIN ACHIEVING SUSTAINABLE DEVELOPMENT AN APPLIED STUDY ON SOME BRICKFACTORIE

Document Type : Review Article

Authors

1 Integrated Office of Law and Accounting

2 Faculty of Commerce, Ain Shams University

3 Faculty of Law, Ain Shams University

Abstract

The study aims to determine the impact of environmental taxes on sustainable development and to achieve the objectives of the study, the researchers used the introspective method and descriptive analytical approach in the theoretical aspect of the study, but the field side conducted a field study and distributed the questionnaire form to a number (255) individually and used statistical analysis to confirm the validity of study tasks in the field of study.
The most important results include:
1. Environmental taxes on factory emissions achieve sustainable development.
2.Develop environmental awareness and provide training-capable employment for sustainability.
3.The tax system can eliminate or reduce negative environmental impacts, both in terms of an environmental tax, incentives, and accelerated depreciation of environmentally friendly enterprises.


The most important recommendations include:
1.Issuing an environmental accounting standard and an environmental tax standard through a proposed accounting framework to activate the role of environmental taxes in achieving sustainable development.
2.Take advantage of foreign tax systems by passing an environmental tax law that complies with the environmental tax standard through which the application of the role of environmental taxes in achieving sustainable development is implemented.
3.The imperative to link taxes to licenses and renew annually with the tax return is also linked to the national number of the fund and in the case of serious environmental risk the establishment is closed immediately, and the financier is prohibited from engaging in any commercial, industrial, agricultural or other activity that arises either the financier or any of his relatives up to the fourth degree to prevent manipulation of the loopholes of the law. 
 

Main Subjects

Journal of Environmental Science
Volume 50, Issue 5 - Serial Number 5
P.4: Economics Sciences, law
May 2021
Pages 265-269

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