PROPOSED ACCOUNTING FRAMEWORK FOR THE IMPLEMENTATION OF GREEN TAXES ON THE ELECTRICITY SECTOR (A FIELD STUDY)

Document Type : Review Article

Authors

1 Post Grad. Student ,Faculty of Environmental Studies and Research, Ain Shams University

2 Faculty of Commerce, Ain Shams University

Abstract

This research aims to identify the impact of the implementation of green taxes on the electricity sector (power stations). The preservation and protection of the environment is a joint responsibility borne by the state, institutions and individuals, especially in light of the arbitrariness and imbalance in the use of resources, which affected the balance and resulted in a situation From environmental degradation, raising awareness and finding legislation has become a national and civilized necessity
The issue of pollution is what concerns many countries at the present time, and these countries have sensed the dangers of encroaching on the environment, so they have begun to develop binding environmental laws and legislations that try to go a long way in the direction of implementation. Sustainable development. In order to achieve the objectives of the research, the researchers used the descriptive and analytical approach in the theoretical side, while the field side was conducted field research and distributed the questionnaire items. Statistical analysis was used to confirm the validity of the research hypotheses
The most important results include:

-There is an impact of the implementation of green taxes on the electricity sector and energy conservation.
-There is an impact of implementing green taxes on sustainable development.

 
 
The most important recommendations include:

Holding courses and seminars to educate workers in power stations about the importance of green taxes to activate sustainable development
Activating the green tax system on power stations.
Activating laws and legislations related to environmental violations.

Keywords : Environmental taxes ,  carbon tax , sustainable development , traditional fuels

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