The principle of environmental taxes based on who is happening more environmental damage pays more taxes, as a punishment for the destruction of the environment through various practices. There are kinds of taxes, including the tax on products and waste tax or polluting emissions. Since Iraq is like other countries suffering from environmental problems caused by the long neglect of the environment in all its joints, taxes is one of the ways to reduce the pollutants. However, Iraq doesn't apply this kind of tax or other measures to reduce pollution and protect the environment. The tax imposition in Iraq is facing a lot of difficulties like the difficulty of trying to reach an ideal level of government taxes to protect the environment and othersز