الضرائب البيئية كمدخل معاصر لتطوير النظام الضريبي الليبي

المؤلفون

  • د.فرج مصطفى ابوظهير قسم المحاسبة، كلية الاقتصاد والتجارة، الجامعة الأسمرية الإسلامية، زليتن، ليبيا

الكلمات المفتاحية:

الضرائب البيئية، التلوث، العائد المزدوج، ليبيا

الملخص

في ظل الاهتمام المتزايد بالقضايا البيئية في العقود الأخيرة، برزت الضرائب البيئية كآلية للحد من التلوث البيئي وحماية البيئة. تسلط هذه الورقة الضوء على مفهوم الضرائب البيئية وتستعرض أهم الدوافع وراء تبنيها. تعتبر الضرائب البيئية أداة مهمة يمكن أن تساعد في الحد من التأثيرات البيئية السلبية وتحسين الأداء البيئي، فضلاً عن تحقيق الاستدامة البيئية. يُظهر استعراض الأدبيات السابقة أن معظم البلدان التي تطبق الضرائب البيئية في نظامها الضريبي هي بلدان متقدمة، بينما في البلدان النامية، وخاصة ليبيا، لا تزال الضرائب البيئية غير مطبقة. في الواقع، لا تزال قضية الضرائب البيئية في مراحلها المبكرة في البلدان النامية، وخاصة في ليبيا. تساهم هذه الورقة في أدبيات الضرائب البيئية من خلال توضيح مدى إمكانية تطبيق هذا النوع من الضرائب في ليبيا كدولة نامية، وإمكانية استخدام الضرائب البيئية لتطوير النظام الضريبي الليبي. يمكن أن يوفر إصلاح الضرائب البيئية عائدًا مزدوجًا في شكل نظام ضريبي؛ أموال أقل تشويهًا بالإضافة إلى بيئة أقل تلوثًا. لذلك، توفر هذه الورقة أساسًا نظريًا مهمًا لتحسين تصميم السياسة الضريبية والحد من التلوث البيئي، وللمزيد من البحث العملي حول الضرائب البيئية في المستقبل. ونقترح إجراء دراسة عملية للحصول على آراء المنظمات غير الحكومية وأصحاب المصلحة.

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التنزيلات

منشور

09-02-2025

إصدار

القسم

المحاسبة

كيفية الاقتباس

الضرائب البيئية كمدخل معاصر لتطوير النظام الضريبي الليبي. (2025). مجلة العلوم الاقتصادية والسياسية, 22(1), 21-1. https://journals.asmarya.edu.ly/econ/index.php/epj/article/view/356

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