Using the Tax to Reduce Environmental Pollution in the United Arab Emirates

Abstract

Countries generally adopt different methods to reduce environmental pollution, two of which are: Enacting legislation to protect the environment, through which departments specialized in environmental control are established and penalties are established for polluters; and using economic policy tools such as imposing taxes and granting incentives. The first method has received many studies in the Emirates, while the second method, in light of the modernity of federal tax legislation, has remained far from discussion. This chapter attempts to study the possibility of using tax as a method to reduce environmental pollution and the challenges facing such use.