A COMPARATIVE STUDY AMONG GREEN TAX POLICIES IN SOME COUNTRIES TO ACHIEVE SUSTAINABLE DEVELOPMENT

Document Type : Original Article

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1 Faculty of Graduate Studies and Environmental Research, Ain Shams University

2 Faculty of Commerce, Ain Shams University

3 Faculty of Commerce, Ain Shams University.

Abstract

The aim of this study was to compare the tax laws of various nations in order to take advantage to accomplish sustainable development. The researchers in this study employed both the inductive and deductive approaches through the method of theoretical study through studies published at the Arab and international levels.The first result is that France has enacted a comprehensive tax reform that incorporates an analysis of all environmental issues with an emphasis on energy taxes.While Algeria carries out international cooperation in many fields such as the Trade Cooperation Programme,The United Nations Programme,The European Union Information System Sharing Programme.Regarding Egypt, there exist various sorts of green taxes that can be implemented. Along with energy taxes, there should be taxes on activities that contaminate water or waste it, building in agricultural areas, ,goods that harm the environment, harmful emissions,plastic bags, solid trash, batteries, noise, and so on.The study's conclusion included a number of recommendations, the most significant of which is to codify the right to a healthy environment by passing laws safeguarding it, enforcing severe penalties against those who violate it,  advancing green taxation and improving its environmental impact, using green taxes as a tool to direct environmental behaviour and encourage public participation through both official and informal channels, substituting them for other forms of taxation.
 

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