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

المؤلف

جامعة تبوک- کلية الشريعة والانظمة- قسم الانظمة

المستخلص

الملخص:
تناولت الدراسة موضوع فرض الضرائب على الانبعاثات المسببة للاحتباس الحراري، حيث تتزايد المخاطر البيئية للانبعاثات المسببة للاحتباس الحراري، مما دفع الدول لاتخاذ الاجراءات الهادفة لتقليل هذه الانبعاثات، ومنها فرض الضرائب.
  فالضرائب على مسببات الاحتباس الحراري تعتبر أحد وسائل الحماية البيئية، إلا أنها تواجه عدداً من التحديات، أبرزها مدي دستورية هذا النوع من الضرائب، والبنية التشريعية الملائمة، بالنظر للقواعد التقليدية لفرض الضرائب باعتبار الضريبة على مسببات الاحتباس الحراري ضريبة موجهة تفتقر لمقومات الضرائب التقليدية في تطبيقها، وقد تفشل في تحقيق هدفها، ما لم تفرض إلى جانب إجراءات أخري مساندة، مما يعزز اليقين في دستورية فرضها.
وقد خلصت الدراسة إلي ضرورة وضع المعايير التشريعية والتنظيمية لهذا النوع من الضرائب بهدف حماية المناخ، مع مراعاة التقييم المستمر وفق التحديات والتطورات المحيطة، حيث يعتمد نجاحها كوسيلة لحماية المناخ علي طريقة تطبيقها بشكل ملائم يحقق الهدف منها، ويحفز الابتكار في أليات فرضها بما يساهم في خفض هذه الانبعاثات، وذلك من خلال المحفزات التشريعية القائمة على اعتماد مبدأ الحيطة من الأخطار الآنية والمستقبلية، ووضع الحلول القانونية والبيئية للمشكلات المتوقعة في المستقبل، وفق خطة شاملة لتحقيق التنمية المستدامة.
 

الكلمات الرئيسية

الموضوعات الرئيسية


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الترجمة طويلة جدًا ولا يمكن حفظها.
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