Harmonization of environmental taxes and its environmental costs of production

Abstract

Most of the legislative and executive bodies in most countries of the world have taken clear positions as limiting environmental pollution, but The relevant authorities are - at the most - unable to determine the appropriate policies that reduce environmental pollution. One of the most important policies which followed by many countries is the financial policy, which is in Environmental tax. Some countries may face difficulties would be to impose an environmental tax for some reason or other , Where difficulties occur become more clear how hard is to determine the tax rate commensurate with the capacity of the taxpayers. The origin of this problem is most of the projects that pollute the environment are industrial projects that do not bear the tax burden which caused by them, so it is very necessary to determine the tax burden that is commensurate with the capacity of these projects in order not to be affected in a way that forces them to stop or lay off workers or reduce their production This is what we have tried through our research to focus on by diagnosing the most important methods that some countries have followed, through which they succeeded in determining the optimal point through which the environmental cost and the appropriate tax were determined in proportion to the environmenta, damage resulting from the environmental pollution caused by those facilities and without Negatively affects its production and operational capabilities.