pollution (with special reference to Republic of Yemen) أعداد دكتور/ جهاد محمد أحمد السنباني*

Abstract

The research aims to discuss  the role of environmental taxes in reducing environmental pollution with special reference to Republic of Yemen, where there are  system of legislation related to the environment through which Republic of Yemen tries to protect the environment from pollution and preserving the natural resources, and the study used  the descriptive analytical approach and the comparative approach, and the study reached the most important results represented in the Yemeni legislation’s interest in protecting the environment, and giving tax exemptions towards natural and legal persons who use environmentally friendly technologies. Issuing legislation to impose an environmental tax on all establishments that may constitute a source of pollution.

Keywords: Eenvironmental taxes - Environmental pollution - Environmental legislation.