THE IMPACT OF IMPLEMENTING GREEN TAXES ON THE EGYPTIAN TAX SYSTEM IN LIGHT OF SUSTAINABLE DEVELOPMENT | ||
| Journal of Environmental Studies and Sustainable Development | ||
| Volume 2, Issue 2, June 2025 | ||
| Document Type: Researches | ||
| DOI: 10.21608/jesasd.2025.387028.1008 | ||
| Authors | ||
| Mohamed M.T. Osman* 1; Mohamed El-S. Salama2; shmoaa A. Orabi3 | ||
| 1Dept. Admin., Legal, and Environ. Sci., Inst. Environ. Stud., Arish Univ., Egypt. | ||
| 2Dept. Accounting and Auditing, Fac. Commerce, Port Said Univ., Egypt. | ||
| 3Dept. Agric. Econ. and Rural Develop., Fac. Environ. Agric. Sci., Arish Univ., Egypt. | ||
| Abstract | ||
| This research aims to examine the possibility of employing green taxes as an entry point for developing the Egyptian tax system and to analyze their impact on the efficiency of the Egyptian economy in light of sustainable development goals. The study was based on the problem of the current tax system's failure to achieve fairness and efficiency, in addition to the lack of environmental considerations in the design and implementation of tax policies. Within its theoretical framework, the research addressed the concept of green taxes, their importance, characteristics, and environmental and economic impacts. It also analyzed the Egyptian tax system and identified its most prominent problems. The research included a field study conducted on a sample of tax officers, certified public accountants, and owners and workers of industrial establishments, with the aim of measuring the acceptance and implementation of green taxes in Egypt. The research reached important conclusions, most notably that green taxes represent an effective tool for achieving sustainable development goals, contribute to achieving tax justice, and stimulate environmentally friendly activities, in addition to their ability to increase tax revenue and improve income distribution. The findings also confirmed a growing awareness of the importance of integrating the environmental dimension into tax policies. The study recommended the introduction of legislative reforms to the Egyptian tax system, the formal integration of environmental taxes, the establishment of clear classification mechanisms for polluting and clean activities, and the allocation of revenues from green taxes to improving the country's environmental and economic infrastructure. | ||
| Keywords | ||
| sustainable development; economics; green taxes | ||
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