The philosophical basis for imposing environmental taxes

Abstract

The research examines the philosophical basis underlying the imposition of environmental taxes, a type of tax that has recently emerged, and the various forms of these taxes have been applied in many countries worldwide over recent decades.The research concluded that many principles serve as a basis for imposing environmental taxes, with a focus on two principles that represent the study's key findings: ecological and ethical principles aimed at preserving the environment and promoting sustainable development theories.The justification for imposing the environmental tax may be a regulatory action carried out by the state based on the principle of tax justice, as it is one of the most fundamental principles on which the tax is based, taking into account the financial capacity of each taxpayer. Thus, we are faced with the principle of justice. When the polluter bears the burden of the damage they cause to the environment, we are faced with the polluter-pays principle. When it aims to maintain the sustainability of natural resources and renew them, we are faced with the principle of sustainable development.The philosophical basis for imposing and applying this type of tax revolves around the principle of the polluter pays, which relies on the principle of justice and is consistent with the concept of sustainable development.