Environment Tax Law to Save the Planet?

This research was based on a universal fact: the impossibility of isolating the natural environment of any region In the world from Its regional surroundings, the harnessed winds and clouds between heaven and earth, and the sending winds that stir clouds that spread them in the sky and then make them fragments so you see the rain emerge from within them, evidence of the fluency of the Almighty and the inability of a man to prevent climate changes, and that all he can do is mitigate the effects of these changes.The research was concerned with the statement of several purposes, the most important of which are:1. View the Geoenvironmental map of the Tabuk region from the following aspects: location, area, borders, population activity, terrain, the most important tourist destinations, and the regional ocean.2. Definition of the natural environment and the ecosystem and mention the elements and components of the natural environment from the atmosphere, soil, and energy.3. Highlight the problems and threats to the natural environment with the definition of each problem and the statement of Its effects, focusing in particular on pollution, climate change, and the lack of carbon neutrality.4. Programs and plans that can be taken to confront environmental variables and climate change, where the research proposed nine programs for this confrontation.5. Scientific concept of the terms environment and climate change, the research was concerned with the definition of pollution and mentioned pollutants for air, water, terrestrial soil, and agricultural soil, and the research was also Interested in providing a brief definition of each of environmental degradation, environmental disaster, depletion of Natural Resources, ozone layer, acid rain, sewage treatment, sludge, waste, carbon dioxide, atmosphere, black carbon, global warming, heat islands, desertification, extinction of living, soil drift and dredging, fertilizers, and chemical fertilizers.6. Environmental challenges and risks from the Islamic and systemic perspectives, and within the framework of this purpose, the research is concerned with the following:1) Islamic Sharia view of environmental challenges and risks.2) Systemic/legal view of environmental challenges and risks.3)The totality of environmental challenges and risks, represented by: the ecological imbalance of the planet, the constant decrease in food products, and the deterioration of human, animal, and plant health.7. Mechanisms for the protection of the natural environment from Islamic and systemic perspectives. The research was interested in explaining two main tools developed by the Islamic Sharia for environmental protection, namely: the mandatory and voluntary legislative mechanism, and the executive mechanism included in the guarantee of waste. In his statement about these two mechanisms, the researcher was interested in mentioning the evidence of the necessity of action for each mechanism, he then concluded his speech on the Sharia mechanism by deriving some of the Sharia provisions from the total Fiqh rules that he inferred.In addressing the mechanisms of environmental protection from the Statutory/legal perspective, the research focused on talking about the emerging environmental risks and the extent to which they need mechanisms, policies, and programs to address them, and then listed nine Improvised mechanisms to protect the natural environment of the planet.8. Research was interested in presenting the means and methods adopted by the Kingdom of Saudi Arabia to protect the environment, which varied into two types: international conventions ratified by the Kingdom and became hereby ratified in equality of internal regulations, and the second type is the set of environmental regulations/laws issued by royal decrees, the research dealt with a brief presentation of the following regulations:- The system of conservation of potable water sources.- The system of the Saudi Arabian Agricultural Bank.- Forest and pasture system.- Hunting system for wild animals and birds.- New Environmental Law No. m / 165 dated 19/11/1441 Ah.9. Conclusion has included the most important result and recommendations.10. References and sources

Addressing current climate issues in Pakistan: An opportunity for a sustainable future

Counting carbon costs

Carbon reduction in the real world: how the UK will surpass its Kyoto obligations

This study was conducted in Spinhgar, Rokhan, and Aryana Private Institutes of Higher Education in Jalalabad City, Nangarhar Province, Afghanistan. It aimed to explore the knowledge, attitudes, and practices of medical students regarding climate change and global warming. The research spanned from September to December 2023 and involved faculties of Medicine, Dentistry, and Medical Laboratory Technology. A pre-structured questionnaire was used to assess the understanding, behavior, and practices of the students regarding climate issues. The questionnaire was administered to the participants to gather data on their knowledge levels and attitudes towards climate change. The study sample included medical students from the aforementioned institutes. The results of the study revealed a moderate knowledge level among the participants, with 55% of students demonstrating awareness of climate change while 45% lacked familiarity with the subject. In terms of attitudes, the majority of students (69%) agreed with climate change concerns, while 31% held less favorable views. Encouragingly, 80% of students reported active engagement in activities aimed at preventing climate change. The findings of this study highlight the importance of targeted educational interventions to address knowledge gaps and promote universally positive attitudes among medical students regarding climate change. The results also emphasize the need to encourage broader adoption of sustainable practices among future healthcare professionals. The research provides valuable insights for developing effective strategies to equip medical students to actively address the global challenge of climate change.

The Case against Carbon Prices

There is overwhelming scientific consensus that the climate is changing due to primarily human-induced activities. Emission of greenhouse gases from the energy and construction sectors is one of the main human induced causes. Most legislative and policy initiatives by countries to deal with climate change will have a significant impact on the energy and construction sectors. In proposing the appropriate sustainability lessons for Singapore's construction industry, this paper briefly examines the international framework for dealing with climate change and the key legislative and policy initiatives in the USA and Australia, two of the largest GHG emitters in the world. This paper argues that the relevant mechanism introduced in all three countries is insufficient to deal with the impacts of climate change, as their main focus is on mitigation. The most rigorous mitigation efforts currently might not be able to prevent climate changes in the near future; hence, adaptation to climate change should become an integral part of the planning process, especially in the construction sector.

* Any views or opinions expressed in this report are those of the authors in their personal capacities and do not represent the views of their organizations, including the Department of State or the U.S. Government. This report is jointly submitted on behalf of the International Environmental Law Committee of the ABA Section on International Law (SIL) and the International Environmental and Resources Law Committee of the Section on Environment, Energy, and Resources Law (SEER) by Vice-Chairs and Co-Editors Andrew Schatz, Associate with DLA Piper LLP (US), and Sara Vinson, Environmental Claims Associate at ACE Group. Stephanie Altman, Attorney Advisor in the Office of General Counsel, International Law Section, National Oceanic and Atmospheric Administration (NOAA), contributed on marine environmental protection. Derek Campbell, Attorney-Advisor, Office of General Counsel, International Law Section, NOAA, contributed on marine conservation and trade and the environment. Lee A. DeHihns, III, Senior Counsel with Alston & Bird LLP, and Ann Powers, Associate Professor of Law at Pace University Law School contributed on sustainability. Joseph W. Dellapenna, Professor of Law at Villanova University Law School, authored the section on water resources. Royal Gardner, Professor of Law and Director, Institute for Biodiversity Law and Policy, Stetson University College of Law, contributed on the Ramsar Convention. David Gravallese, Attorney-Adviser in the Office of the Legal Adviser, U.S. Department of State, contributed on ozone. Richard A. Horsch, a Partner with White & Case LLP, contributed on hazardous waste developments. Finance-related developments are incorporated throughout and were contributed by David Hunter, Professor, and Erika Lennon, Coordinator of the Program on International and Comparative Environmental Law, at American University Washington College of Law. Erica Lyman, Clinical Professor of Law at Lewis & Clark Law School, contributed on wildlife and biological resources. Thomas Parker Redick, with Global Environmental Ethics Counsel, contributed on international regulation of biotechnology. Andrew Schatz contributed on climate change. R. Justin Smith, Assistant Chief, Law and Policy Section, Environment and Natural Resources Division, U.S. Department of Justice, contributed on international environmental litigation. 1. For developments during 2011, see Andrew Schatz et al., International Environmental Law, 46 INT’L LAW. 419 (2012). For developments during 2010, see David R. Downes et al., International Environmental Law, 45 INT’L. LAW. 409 (2011).

While carbon tax measures have not yet met with success at the federal level in the United States, proposals for carbon taxes emerged in a handful of states in 2015 and 2016. The proposals address the shared challenge of climate change, but each has its own unique features and setting. Drawing on proposals in Oregon, Massachusetts, Vermont and Washington as case studies, this chapter explores how state constitutions can affect the design of state-level carbon taxes and their legislative route toward enactment. For example, the Oregon constitution imposes limits on tax rates and use of the revenue when taxing certain fossil fuels. The constitutions in three of the four states require that some types of revenue measures must originate in the legislative House of Representatives, not the Senate, raising the question whether carbon taxes can be designed in a manner that will avoid this procedural constraint. In Washington, the carbon tax proposal came forward as a ballot initiative that went to voters in the general election, following a procedure permitted under the state constitution. These case studies serve as an important reminder of how constitutional provisions that were not created with climate change in mind can influence the design features of subnational carbon taxes and political strategies.

The article states that the deepening of the problem of climate change and global warming, the aggravation of environmental risks of the functioning of the national economies of the countries of the world determine the urgency of prioritizing measures to reduce greenhouse gas emissions. It is emphasized that the most effective tools for limiting greenhouse gas emissions in world practice are price instruments, which primarily include carbon taxation. The most common models of carbon taxation are considered and briefly characterized. The factors influencing the choice of carbon taxation model are determined. The characteristic of the main elements of the tax on carbon dioxide emissions under different models of carbon taxation is summarized. The inefficiency of the current model of carbon taxation in Ukraine is substantiated and the reasons for its inaction are substantiated. The need for immediate reform of the mechanism of carbon taxation in Ukraine was noted. Alternative options for reforming the taxation of CO2 emissions are considered and characterized. Identified on the basis of global experience, national conditions and historical realities, the architecture of reforming carbon taxation. The need to choose the design of reforming carbon taxation is indicated. It has been proven that the design of reforming carbon taxation should be multi-level, that is, it should involve the implementation of the reform at the national, sectoral and macro levels. An author's design for reforming carbon taxation is proposed, taking into account its impact on the competitiveness of industrial enterprises, in particular, metallurgy enterprises. It has been proven that the introduction of the proposed measures to reform carbon taxation will stimulate economic agents to change consumer and production behavior, which will reduce the energy intensity and carbon intensity of GDP and counteract climate change.

Introduction. Global economic shocks, pandemics, military conflicts, and geopolitical crises negatively impact small businesses’ activities, making them more vulnerable to external factors. During crisis periods, small enterprises face numerous challenges, including reduced demand, restricted access to financing, rising resource prices, and deteriorating solvency. In such conditions, governments implement fiscal measures to support small businesses and minimize the crisis’s negative consequences. However, implementing most fiscal measures comes with numerous challenges for governments. Objective. The purpose of the article is to analyze fiscal measures to support small businesses during economic crises in the world in the context of overcoming challenges for the fiscal policies in crisis conditions and to outline the approaches and tools of the state support that can be effective in stimulating the development of small business in conditions of global economic shocks. Results. The study explores current trends in implementing fiscal measures by governments to support small businesses during economic crises. It characterizes the main fiscal support measures for small businesses in crisis conditions and highlights common challenges to fiscal policy in helping small companies during economic crises. Based on the analysis, directions for fiscal policy to support small businesses in overcoming crises, adapting to modern challenges, preserving jobs, and ensuring long-term development are substantiated. Conclusions. In the face of prolonged crisis conditions, fiscal policy supporting small businesses confronts a series of challenges (economic crises, military actions, climate change, etc.) that demand long-term solutions. These solutions should be based on the potential capabilities of small businesses and the development of alternative mechanisms for revenue mobilization, spending efficiency, debt management, and international cooperation. By focusing fiscal support measures for small businesses on stimulating digitalisation, environmental sustainability, innovative financing, and social entrepreneurship, small enterprises can adapt to modern challenges and ensure their competitiveness in a sustainable development environment.

Currently, over 100 million European citizens are affected by obesity and non-communicable diseases. These health conditions impact individuals and society economically as well as socially. Therefore, an increasing number of Member States has introduced taxes on foods high in fat, sugar, or salt. However, divergent national fiscal health measures can lead to market distortion or fraudulent activities, revealing that, although the responsibility for implementing fiscal measures lies with national governments, health systems of different Member States are much interlinked. The increasing health risks for European citizens and its broader impact underline the importance of resilience in European health systems more than ever before, calling for early response and effective concrete actions from both EU institutions and national governments. Additionally, the topic of resilient health systems currently ranks high on the European agenda, with the Belgian Presidency promoting health system preparedness and early response and health care strengthening as one of their six priorities. The European Commission will also continue its work on this issue for the next five years. The EU has already taken steps in this matter, such as the launch of the European Health Union and the creation of HERA. However, in order to preserve a healthy society, the EU must further develop in this regard. Therefore, this round table discussion will focus on the question of how fiscal measures in Member States can contribute to resilient health systems. It aims to generate ideas on how Ministries of Health can contribute to resilient health systems via fiscal measures compatible with European Community law that promote health and prevent disease. Panellists from the WHO Regional Office for Europe, the Hungarian Ministry of Health and Ecorys, a research-based consultancy, will provide diverse perspectives on the topic. The added value of the round table is laying out possible ways of how both the EU and Member States can contribute to enhancing the resilience of European health systems. In the discussion, knowledge is derived from various research projects, such as Ecorys’ study for DG TAXUD on health taxes, their study for the Dutch Ministry of Finance on sugar taxes, and their literature study on sugar taxation and VAT reduction on fruits and vegetables. Furthermore, as an example of alternative funding mechanisms for resilient health systems, the Hungarian approach to health taxes will be reviewed, since a portion of the tax revenue from their public health tax is used to finance public health initiatives. From a policy perspective, the round table will aid in formulating recommendations for improving the resilience of EU health systems for the next five years. Key messages • Unhealthy foods and drinks consumption poses significant health risks, impacting economy and society, and requiring evidence-based fiscal measures as part of comprehensive measures. • The round table provides public health stakeholders the opportunity to generate recommendations for improving the resilience of EU health systems for the next five years. Speakers/Panelists Kremlin Wickramasinghe Division of Country Health Programs, WHO/Europe, Denmark Krisztina Biró Ministry of Interior, State Secretariat for Health, Budapest, Hungary Soila Karreinen Tampere University, Tampere, Finland Rana Orhan Pees Ecorys, Rotterdam, Netherlands Sara Cerdas Former Member of the European Parliament, Brussels, Belgium

Carbon Pricing: Design, Experiences and Issues, edited by LarryKreiser, MikaelAndersen, BirgitteOlsen, StefanSpeck, JanetMilne and HopeAshiabor. Published by Edward Elgar Publishing, Cheltenham, UK, 2015, 256 pages. ISBN: 9781785360220, ₤75.

After the Industrial Revolution that took place in the eighteenth and nineteenth centuries in Europe, increases in the machinery used, population and the need for energy have boosted the reliance on fossil fuels and the release of greenhouse gases. As a result of this, global temperatures, which had been in balance with the natural greenhouse effect, have increased, and the problem of climate change emerged. The search for a solution to this across boundaries phenomenon started to attract international attention in the 1970s. Since parochial actions cannot prevent climate change, the main arguments have concentrated on the fact that a solution is possible not through local or regional efforts but global ones, and each country’s contribution in proportion to its capabilities is necessary. Recent research has shown that if no solution is found, the temperatures will continue to increase even more, resulting in a severe threat to the living on earth. This article examined the factors that bring about climate change as a global problem, the symptoms and efforts related to this, and Turkey’s stance within this global effort.

Carbon Leakage Measures and Border Tax Adjustments Under WTO Law