The countries of the world are increasingly working to establish effective mechanisms, adopt suitable policies, and implement legal legislations aimed at protecting the environment and reducing the various forms of pollution it faces. This growing concern is based on the fact that the survival and continuity of human life are inseparable from the natural environment, which must be preserved, protected, and used rationally without overexploitation or destruction. Only then will future generations be able to benefit from its resources in a sustainable manner. Among the many instruments of environmental protection, environmental taxes have emerged as one of the most influential and widely applied tools across many countries. These taxes are designed not only to reduce pollution and encourage cleaner production and consumption patterns but also to achieve fiscal objectives such as reducing unnecessary public expenditures and enhancing state revenues. Experiences in developed nations, particularly within the Organization for Economic Cooperation and Development (OECD), have demonstrated the success of environmental taxes in balancing economic growth with ecological sustainability. Based on this international experience, the current research adopted the basic hypothesis that introducing environmental taxes in Iraq would generate significant positive effects at the environmental level. Such a step could contribute to addressing pollution challenges, improving environmental quality, and laying the foundation for sustainable development in line with global trends and national priorities.
Salman et al. (Fri,) studied this question.