This research aims to identify the impact of environmental taxes on the green economy and achieve sustainable development by achieving a set of sub-objectives, including identifying the importance of applying the environmental tax system in reducing environmental pollution resulting from industrial activities, and collecting a tax from the polluter according to the principle (polluter pays), and its proceeds are used to remove the effects of this pollution, and its impact on the green economy and directing it in a manner consistent with the state's economic and financial policy. The inductive approach was used in addition to the descriptive analytical approach, and the survey list was the means of collecting data, and the study community may have been some workers in one of the industrial zones, and the data was unloaded and statistically analyzed through the program (SPSS V.26). The results showed that current legislation suffers from a deficiency in finding a text that imposes environmental taxes on businesses and projects that result in harm to the environment and showed the validity of the alternative hypotheses. The researchers recommended many recommendations, the most important of which is the necessity of issuing environmental tax legislation that guarantees the imposition of environmental taxes on institutions and industrial areas that pollute the environment, expanding the use of new and renewable energy and replacing it with traditional energy, paying attention to applying correct environmental practices, and the necessity of using modern technology to reduce environmental pollution, which achieves the goals of sustainable development, with the interest of the Training Department in industrial areas in conducting periodic training programs on the transfer and use of modern technological systems to raise the level of efficiency, awareness and culture among workers.