This research aimed to identify the relationship between imposing a tax to protect the environment, protecting the environment from pollution and sustainable development. Expedited depreciation of devices and equipment, coercion policy when enacting the legislative text, stimulus policy when enacting the legislative text and protecting the environment from pollution, sustainable development.
The research relied on the descriptive analytical approach to reach its objectives set by the researcher, where an opinion survey was distributed to a random sample of 383 workers in factories located in the city of Obour in the industrial areas, and all survey lists were valid for statistical analysis of the results of the answers received. The general results of the study showed the validity, validity and effectiveness of the proposed study model.
Among the most important results that have been reached is that there is a statistically significant effect for each of: forms of tax incentives, controls for granting tax incentives to combat environmental pollution, tax incentives to combat environmental pollution on protecting the environment from pollution, as well as finding a statistically significant effect for each of: Advantages of calculating accelerated depreciation of devices and equipment, coercion policy when enacting the legislative text, stimulus policy when enacting the legislative text on sustainable development in factories located in Obour City in the industrial zones. Attaching guides or implementing regulations with laws and legal codes that explain how to control polluting materials, and how to dispose of them safely
.