It was found in the current literature that finance has a significant impact on environmental safety and reducing toxic emissions, but there is a lack of theoretical explanation about whether digital finance as a new financial form affects environmental safety. The main source of toxic emissions, primarily carbon dioxide, and the community sample consisted of the districts of Anbar Governorate, represented by (Fallujah, Ramadi, Hit, Haditha) and for the time period extending from 2017 to the end of 2021 as a sample to test the relationship between digital finance represented by its three dimensions (coverage scope Digital finance, the depth of the use of digital finance, and the level of digitization of comprehensive finance) with the level of toxic gas emissions, and since most studies have confirmed the high correlation between finance and toxic emissions, it will be measured experimentally through three variables represented by the scale of financial development, gross domestic product, and structure industrial. Preliminary results show that digital finance has an effect in reducing and to an acceptable extent the emissions of toxic gases, especially carbon dioxide. The study reached a set of conclusions represented in the existence of a set of theoretical evidence to understand the relationship between digital finance and other new financial forms and toxic emissions, as it provides an empirical basis for policy makers to promote the development of digital finance to reduce environmental pollution.
Keywords: Digital finance, Environmental Pollution, Environment