POLLUTION TAXATION FOR CLEAN PRODUCTION SYSTEMS: A CASE OF IRAQ

Environmental pollution tax is one of the most significant ecological levies to combat environmental pollution caused by fossil fuel burning. Ecological impacts and corruption are so severe that several nations have adopted an ecological pollution tax to combat climate change, contributing to global warming. Additionally, the environmental pollution tax on fossil fuels includes two components: the imposition of a tax on combusted fuels, dubbed the energy tax, and a tariff on carbon emissions produced by fuel combustion, dubbed the carbon tax. The purpose of this research was to develop a suggested model for an environmental pollution tax in Iraq that would be levied on industrial firms that are environmentally sensitive or polluters. In addition, growing proposed gasoline tax rates. The study's findings indicated that accounting information plays a role in the formulation and application of environmental pollution taxes by providing the information required to determine the extent to which a business makes efforts to mitigate the ecological effects of its activities. Tax deductions were suggested in the proposed model to incentivize individuals tasked with decreasing environmental pollution caused by their operations. These deductions include solid waste expenses (which are the costs incurred by taxpayers to dispose of trash generated by their functions), environmental protection costs (which include waste, salaries, wages, and commodity materials), and activity costs. Maintenance (expenses spent by taxpayers to maintain precipitators and steam boilers) and quality management costs (costs incurred by taxpayers to minimize defective goods and hazardous manufacturing residues) are all results of the company's accounting system