تنظيم فرض الضرائب على الانبعاثات المسببة للاحتباس الحراري من الناحية الدستورية والضريبية

First: Arabic references

A. the scientific books

1- Al-Ansari, Bilal Salah, Zakat and Taxes in the Kingdom of Saudi Arabia According to the Provisions of the Zakat and Income Tax Regulations, 2nd Edition, University Book House, 2018.

2- Osmania, Maryam Abu Sahli, The Legal System of the General Loan Contract, Center for Arab Studies for Publishing and Distribution, 1st Edition, 2016.

3- Building. Rania Mahmoud, Public Finance - Public Revenues, Center for Arab Studies for Publishing and Distribution, 2015.

4- Ayyash, Hassan Hussein, A look at taxes and land provisions in the early days of Islam through the book Al-Umm by Al-Shafi’i (d. 304 AH-819 AD), 2012.

B. Scientific research

1- Al-Jarjosi, Sara Salem Daoud, the possibility of applying the green tax in the Iraqi tax system, "a proposed model." Anbar University Journal of Economic and Administrative Sciences, Volume 13, Issue 2, 2021.

2- Age, Adel Abdel Aziz Ali, Tax reform in Egypt in light of the provisions of Law No. 206 of 2020 AD issuing the Unified Tax Procedures Law, Legal Journal, Faculty of Law, Cairo University, Volume 9, Issue 1, 2021.

3- Al-Sanbani, Jihad Muhammad Ahmad, The Role of Environmental Taxes in Reducing Environmental Pollution - With Special Reference to the Republic of Yemen - Andalus Journal for Human and Social Sciences, Andalus University of Science and Technology, No. 46, 2021 4- Al-Shami, Munir Hammoud Dakhil, The scope of the authority of the Supreme Constitutional Court in light of the oversight of the constitutionality of the tax law, Thesis Journal, Legal Studies, Volume 5, Issue 1 2020.

5- El-Shennawy, Walid Mohamed, Constitutional Protection of Taxpayers’ Rights, “An original comparative analytical study”, Journal of Legal and Economic Research, Faculty of Law, Mansoura University, No. 65, 2018.

6- Al-Ali, Adel Falih, Basic and Constitutional Guarantees for the Rights of the Taxpayer, Journal of Legal and Political Sciences: The Scientific Society for Research and Strategic Studies, Year 5, No. 2, 2015 .

7- Al-Najjar, Ibrahim Abdel Aziz, Provisions of the Incident Establishing Value Added Tax, "a comparative study." Journal of Legal and Economic Research, Faculty of Law - Menoufia University, No. 48, 2018.

8- Bakda, Fatima, Hajar Bouziane Rahmani, and Mohamed Bou Qanadel, the German Energy Transformation Program “Energiewende”, the achieved results and lessons learned, Al-Mishkat Journal in Economics, Development and Law, University Center Belhaj Bouchaib Ain Temouchent - Institute of Economic Sciences, Volume 6, No. 1, 2021.

 9- Boecker, Nabq, Makhloufi Al-Taher, and Yahya Badrawi, Study of the Extent of Tax Justice in Reality: Income Tax as a Model, Journal of Administrative and Financial Sciences: University of Martyr Hama Lakhdar El Wadi, Volume 5, Issue 1, 2021.

10- Bayzat, Sounia, Integrating the Environmental Dimension into Laws and Development Strategies in Algeria, Journal of Ijtihad for Legal and Economic Studies, Institute of Law and Political Science, Volume 11, No. 1, 2022.

11- Tektra, Aladdin, National Solidarity as a Modern Basis for State Responsibility, Publications of Legal Books Magazine, Issue 6, 2018.

12- Jilali, Qaloun, and Amer Haj Daho, Environmental taxation and its role in achieving sustainable development, in the proceedings of the International Scientific Conference: Islamic Endowment and Sustainable Development, 2017.

13- Hamed, Marwa Sibouba, Walaa Mohamed Saber, Mechanisms of Dealing with the Phenomenon of Increased Greenhouse Gas Emissions - Applying to the Egyptian Case, The Egyptian Journal of Development and Planning, Institute of National Planning, Volume 28, Issue 2, 2020 .

14- Khoja, Hisham Trad, Renewable Energy: Economic Effectiveness and Environmental Positivity, Ramah Journal for Research and Studies, Center for Research and Development of Human Resources, No. 23, 2017.

15- Khairy, Heba Mohamed, and Ahmed Fouad Mandour, The extent to which Egypt can benefit from the global carbon market, The Scientific Journal of Economics and Trade, Ain Shams University, No. 4, 2018.

16- Sharef, Abdelkader, and Ola Ramadani, European efforts to adopt the carbon tax as an economic tool to preserve the environment, a theoretical approach” Journal of Human Sciences, Larbi Ben M’hidi University, Issue 8, 2017.

 17- Abbasi, Saber, and Iman Zanouda, Reading in the Determinants of the Effectiveness and Efficiency of Environmental Taxes Where We Are: A Diagnosis of the Experience of the European Union Countries, Journal of Economics and Environment: Abdelhamid Ben Badis University of Mostaganem - Faculty of Economics, Commercial and Management Sciences, Volume 2, No. 1, 2019.

18- Abd al-Rahman, Fadlawi, The Incident Establishing Taxes between Civil Law Rules and Tax Texts: What Privacy?, Al-Manara Journal for Legal and Administrative Studies, Special Issue, 2018.

19- Abdullah, Rachida Rasha, and Sufian Boukataya, the importance of using clean energy resources to achieve the goals of the green economy, Journal of Economics and Sustainable Development, University of Martyr Hama Lakhdar El Wadi, Volume 4, Issue 2, 2021.

20- Kashiti, Hussein, Tax justice as an entrance to achieving social justice: With reference to the case of Algeria, Journal of Research in Financial and Accounting Sciences, University of Mohamed Boudiaf M'sila, Volume 6, Issue 1, 2021.

21- Manea, Sabrina, Bin Zaim, Samia, The role of the green tax in developing the environmental and economic competitiveness of enterprises: a case study of the world’s leading carbon tax Sweden, Journal of Humanities and Social Sciences, Volume 6, No. 1, 2020 .

22- Mahmoud Abu Al-Anin, Nesma, Rizk Ali Al-Juyoushi, "Study of disclosure of carbon emissions and its relationship to the costs of property rights under corporate governance" The Scientific Journal of Accounting Studies, 2021.