The eco taxes for environmental protection in the light of sustainable development goals: Evidence from Morocco

National School of Business and Management, Ibn Tofail University, Kenitra, Morocco.

^• Lahcen ETTAHIRI : lahcen.ettahiri@gmail.com

Abstract

This research aims to explore how eco-taxes contribute to achieving sustainable development goals, such as protecting the environment from pollution. The environment faces the threat of pollution, prompting countries to seek ways of mitigating its negative effects through the application of preventive or control tools and methods, in this case eco-taxes. Morocco is one of the countries suffering from environmental problems, which is why our country has adopted the concept of sustainable development. Environmental protection is one of the necessary elements to achieve the sustainable development goals. As a result, it has worked to develop an arsenal of laws and legislation to protect the environment against deterioration and pollution. Achieving sustainable development in Morocco requires a number of legislative and control mechanisms, including eco-taxes, which contribute to sustainable development as a deterrent and incentive. In this context, our research is based on qualitative research using documentary analysis. The most important result of our study is that eco-taxes are a powerful incentive for innovation if they are better selected, that they also improve competitiveness by offering low-emission alternatives, and that the use of eco-taxes are preferable to the application of regulatory tools in terms of cost.