The environment in general and Egypt in particular suffer from great problems related to the environment and its pollution. The report of the Ministry of Environment showed that car exhaust is one of the main sources of air pollution in large cities with high traffic density, especially in Greater Cairo, which suffers from traffic problems and congestion due to the increase in the number of vehicles on energy The problem of air pollution is exacerbated by the exhaust of cars due to the aging of the fleet of cars in Egypt and the increase in age and survival in service despite the low efficiency of engines of these cars and increase their consumption of fuel compared to modern cars Thereby increasing their harmful emissions.  The researcher discussed the theoretical aspect of the research to the problem of research and the increase in the volume of  environmental pollutants produced by the industrial and technical changes that prevailed throughout the world, including Egypt, and increase the size of contaminants for car exhausts. The research aims to activate the role of environmental taxes in the treatment of pollutants caused by car exhausts, And the construction of a proposed model and a mechanism for the enforcement of the environmental tax on cars in Egypt. The study adopted the basic premise: "The application of the environmental tax to pollutants caused by car exhausts has significant positive effects on the environmental level.
Keywords: Environmental taxation; environmental regulation; pre-existing taxes; tax interactions; Government expenditure