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Abstract Environment one of the most important problems faced all the world,especially arab region(Iraq)for the highest level of pollutions,though the legal arrangement for this problem well be influence to achive better results and the finance law well increese it,by its instruments such as public charges and taxes this study deals especially with legal argumentsabout the role of taxes epecially environmental taxes. 'DEB/E) J*916 'D9'DE (4CD H'6- %DI E*:J1'* (J&J) HEF'.J) EDEH3) EF0 A*1'* 2EFJ) E*D'-B)  F*J,) DDEE'13'* 'D3D(J) 'DE,*E9J) DDEH'1/ 'D7(J9J) EF E'! HGH'! H#16 HB/ #+1Q* G0G 'DE*:J1'* 'DEF'.J) 9DI 'D'B*5'/ 'D9'DEJ HEFG 'D'B*5'/ 'D91'BJ  F*J,) D*916G DD9/J/ EF 9H'ED 'D*DH+ 'D(J&J HDE3*HJ'* E1*A9) ,/'K CF*J,) 7(J9J) DE' *916 DG EF 'D-1H( HE.DQA'*G' H'3*E1'1 "DJ) 'D*DH+ (4CD .DQA 'D9/J/ EF 'D#E1'6 H'DCH'1+ 'D(J&J) (C'D,A'A AJ 'DEJ'G) H*DHQ+ 'DGH'! 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http://www.bbekhi.fr" www.bbekhi.fr . 3. 'D%,1'!'* 'D3HJ31J) 'D.'5) (-E'J) 'D(J&) / HC'D) 'D#F('! 'D3HJ31J) www. Swiss info. ch ,-'D13'&D 'D,'E9J) 3D'A) 7'1B 9(/'DC1JE 'D-E'J) 'D/HDJ) DD(J&) EF 8'G1) 'D'-*('3 'D-1'1J 13'D) E',3*J1 EB/E) %DI CDJ) 'DB'FHF ,'E9) (:/'/ 2003. +'FJ'K- 'D'*A'BJ'* H'DH+'&B 'D/HDJ) : %9D'F 1JH /J ,'FJ1H 'D.'5 ('D(J&) H'D*FEJ) -2J1'F 1992. '*A'BJ) 'D#EE 'DE*-/) -HD 'D*FH9 'D(JHDH,J  2006 U.N.E.P . 'D*B1J1 'D3FHJ D(1F'E, 'D#EE 'DE*-/) DD(J&) AJ 'DEF7B) 'D91(J) D9'E 2006 (E*1,E 'DI 'DD:) 'D91(J)) . U.N.E.P Post conflict in The Arab region, UN, 2006 +'D+'K- 'DBH'FJF H'D#F8E) : B'FHF 'D%/'1) 'DE-DJ) 'D3H1J 1BE 15 D3F) 1971 . B'FHF -E'J) H*-3JF 'D(J&) 'D91'BJ 1BE 3 D3F) 1997 . B'FHF 'D(J&) 'D3H1J 1BE 50 D3F) 2002 . 'DE13HE 'D*41J9J 1BE 42 D3F) 2005 'D3H1J 'D.'5 (A16 13HE (J&J) 9DI '3*J1'/ 'D3J'1'* . B'FHF -E'J) 'D(J&) 'D'1/FJ 1BE 52 D3F) 2006 . B'FHF 'D'3*+E'1 'D91'BJ 1BE 64 D3F) 2007 . B'FHF 'D'3*+E'1 'D91'BJ 'D.'5 (*5AJ) 'DFA7 'D.'E 1BE 13 D3F) 2008 . 1'(9'K- 'DE5'/1 'D#,F(J) : #- 'DC*( : 1- Cambridge Learners Dictionary, Camb. Univ. Press, UK. 2003 . (- 'D(-H+ : 1- Christopher st. John, Applying a Green Filter to business subsidies, C.F.E.D, Vol. 2, Num 7, July, 2000 . 2- Damon Franz, The environmental Tax shift : polluters pay more so you can pay less-money matters, the Environmental Magazine, March- April, Washington, D.C, Earth Action Network, 2002 . 3- Impact of imposition of environmental tax on economy and energy in Japan, http:// criepi. Denken. Or. Jp/en/ e-publication/ a. 2002. 4- J. Andraw hoerner, harnessing the Tax code for Environmental protection, State note published, Vol.14, No. 16, April, Washington, DC. 1998 . (*) #3*DE 'D(-+ AJ 16/5/2010 *** B(D DDF41 AJ 7/6/2010 . (1) 3H1) JHF3 / "J) 87 . (2) E-E/ E1*6I 'D-3JFJ 'D2(J/J  *', 'D91H3 EF ,H'G1 'DB'EH3  'D,2! 'D'HD  *-BJB 9(/ 'D3*'1 '-E/ A1',  5155 . (3) /. CE'D 12JB  /H1 'D/HD) AJ -E'J) 'D(J&)  EF4H1 9DI 4(C) 'D'F*1F*  HYPERLINK "http://www.bbekhti.online.Fr" www.bbekhti.online.Fr )2( Cambridge Learner s dictionary, Camb. Univ.Press, UK, 2003, p 210, 220 . 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(1) F5Q* 'DE'/) 'D+'EF) EF %9D'F 1JH 9DI 0DC 'D'*A'BJ'* 'D/HDJ) 'D(J&J) 'DE5/1 'D3'(B ('D%6'A) 'FG B/ F5Q* 9DI 0DC 'DE'/) 'D9'41) H'D-'/J) 941) EF (1H*HCHD CJH*H 'DED-B ('*A'BJ) 'D#EE 'DE*-/) D*:JQ1 'DEF'. E4'1 %DJG' D/I 3D'A) 7'1B 9(/' DC1JE 'D-E'J) 'D/HDJ) DD(J&) EF 8'G1) 'D'-*('3 'D-1'1J 13'D) E',3*J1 EB/E) %DI CDJ) 'DB'FHF-,'E9) (:/'/2003 592. (3) EF4H1 9DI EHB9 'D'F*1F* www. Lawvniv. Sy. Com (3) 1',9 *B1J1 3J1 'D9ED D9'E 2006  (1F'E, 'D#EE 'DE*-/) DD(J&)  UNEP post conflict work in the Arab region, UN. 2006, p.5. (1) 'D/3*H1 'D91'BJ  E33  /3*H1 2005  'DHB'&9 'D91'BJ)  'D9// 4012 . (2) '(H -'E/ 'D:2'DJ  %-J'! 9DHE 'D/JF  'D,2! 'D#HD  /'1 'D-/J+  'DB'G1)  ((D'  *)  5125 . (3) 9D'! 'D/JF 'D3E1BF/J  *-A) 'DABG'!  'D,2! 'D+'D+  /'1 'DC*( 'D9DEJ)  (J1H*  1984  5318 . (4) 'D(B1)  #J) 286 . (1) 'DE'&/)  "J) 32 . (2) "D 9E1'F  "J) 104 . (3) E-E/ 'D-(J( 'D*,C'FJ  'DF81J) 'D9'E) DDB6'! H'D%+('* AJ 'D41J9) 'D%3D'EJ) E9 EB'1F'* ('DB'FHF 'DH69J  /'1 'D4$HF  "A'B 91(J)  (:/'/  ((D'  *)  592 . 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Tv/new/index )( Damon Franz , The Environmental Tax shift: Polluters pay more so you can pay less-money matters, The Environmental Magazine, March-April, Washington, Dc, Earth Action Network, 2002, p.2. (3) /. 'D3J/ 97J) 9(/ 'DH'-/  'D61J() 'D(J&J)  E,D) 'D9DHE 'DB'FHFJ) H'D'B*5'/J)  'D9// 'D+'FJ  'D3F) 'D+'D+) H'D#1(9HF  *5/1 9F CDJ) 'D-BHB  ,'E9) 9JF 4E3  'DB'G1)  2001  529 . )( Hoerner, harnessing the Tax Code, Op. cit, p.9. (1) H5D* 'D'J1'/'* 'DF',E) EF A16 'D61'&( 9DI 'D*DH+ 'D,HJ AJ A1F3' (-/H/ 108 E'&) H+E'FJ EDJHF A1FC 9'E 1987  /. 'D3J/ 97J) 9(/ 'DH'-/  E('/& H'B*5'/J'* 'DE'DJ) 'D9'E)  E5/1 3'(B  5494 C0DC A'F 'DH'1/'* 'DF',E) 9F 'D61'&( 'D(J&J) *4CD F3() 2% AJ CD EF #DE'FJ' H'D/FE1C EF E,EH9 'D%J1'/'* 'D9'E)  Christopher St. John, Applying a Green Filter to Business Subsidies. CFEP, Vol.2, Num7, July, 2000, p1. )( Christopher St. John, Op. Cit, p.3. 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