The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Environmental tax and its role in promoting sustainable development in Iraq applied research in the feneral authority for taxes) for the student Malek Kahdum Mohammed to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
The study aimed is to formulate legal and regulatory legislation for the environment that would be more precise because it is the basic pillar that in turn contributes to reducing environmental pollution in addition to its role in promoting sustainable development in Iraq. We should not miss working to support the staff working in the General Tax Authority to enhance the concept of environmental taxes in order to work on activating it in Iraq.
The study concluded by amending the tax law and including an article on environmental tax, and working to direct the laboratories of the research sample to pay attention to the environmental aspect by relying on environmentally friendly methods and introducing modern technology to their work, which contributes to reducing emissions that cause environmental pollution.
