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Abstract: Similarly, to other countries all over the world, the economic progress in Iraq also causes negative effects on the state budget of the inadequate taxation imposed on polluters. The Ministry of Environment and Health has implemented to the law of protection and improvement of the environment in Iraq No. (27) For the year 2009. The goal of the present research is to analyze the tax indicators that demonstrate the possibility of introducing a new tax. This new environment tax could protect the environment from pollution and increase the tax revenues, thus helping to address the state budget problems as well. The recommendation provided at the end of the research is that a new tax can be imposed, providing the tax accounting possibility. |
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