Abstract:

In the last quarter century in order to stand against the increasing environmental problems different solutions have been developed. They may be the most important and influential among alternative solutions are undoubtedly financial and economic instruments. Developed and proposed for this problem of the financial instruments, tax regulations and improved by the name known all over the world are ecological environment tax. Article in a global sense of the whole world threatening and negative externalities to environmental challenges is scattered all over the world, primarily causing negative externalities will endure an arrangement is needed. So nowadays without considering the environmental issues of any country's economic development, the ability to make development plan is out. Provide a minimum level of environmental problems will remain in the various circles there is a proposed many new methods of struggle. Among them, the tax policy, especially fiscal policy tool; across the globe in the fight against environmental problems and are used widely expressed. Understanding of the ecological tax the polluter pay has been implemented in the developed world now. Developing international environmental awareness and in this respect international environmental organizations activity thanks to the particularly developed countries, including the negative environmental externalities caused all other countries, a healthier environment for taking measures forced and a significant proportion in this one has been successful. For this purpose, the developed countries to protect the environment by entering the international engagement, environmental protection measures in the framework of the Kyoto agreement have begun to accept.

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