Abhatoo - Centre Nationale de Documentation

This study aims to highlight the role of environmental taxation in protecting the environment from pollution, as the environment is faced with the threat of pollution which prompts countries to seek ways of mitigating its negative effects through the application of prevention or control tools and methods, and the most important result of our study is that environmental taxes are a powerful incentive to innovation if they are better selected, and they also improve competitiveness to have low-emission alternatives, and that the use of environmental taxes is preferable to the application of regulatory tools in terms of cost. In order to carry out this study, this research follows the positivist paradigm by using an exploratory approach based on documentary analysis. Data will be collected from primary and secondary sources.