الفهرس 
الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Environment considers one of the most important topics attracts man’s mind and attention Since his existence on earth, Since the environment is the atmosphere within which living creatures live and survive.
Environmental pollution is the most critical factor threatening persons’ lives preventing the environment to keep giving or renew to satisfy the living creatures particularly man needs.
Man since ever is the most affecting creature on
environment by the end of the 20th century, as he is the one who is influencing the ability of the natural environmental systems causing imbalances which threatens man’s existence on earth.
Man is the first contributor in nature’s imbalance through his ambition for evolution and development achieved by violence and severe consumption of natural resources of the environment.
Taxes are one of the most important tools of the financial management may play a very significant role to conserve the environment if they are used
appropriately in directing heavy industries such as cement industry towards using new modern technical and technological approaches that would be more safe and less polluting and less damaging to the environment
Tax incentives represents a burden on the Egyptian society shoulders represented the lost part of resources, so this policy should be assessed periodically to check achieving the targeted objectives and outcome embodied in saving the expenses spent on pollution and the social and economic benefits result, providing as well a healthy clean environment for coming generations.
Study problem:
The Issue environment, its preserve, and
maintenance from all various kinds of pollution has become one of the critical urgent topics discussed currently on the global area, being one of the challenges facing the coming generations and our contemporary world.
Environmental risks means human security and human security means military secure - economic, social, environmental, nutritional, health, personal, and community security. Each dimension depends on the other one and the environment is pot including all these elements. Therefore, we can admit that wars occur to possess raw materials and substances and natural resources. Consequently, environment is the most damaged one in this everlasting struggle.
The study problem is reflected in the existence of some products man cannot ignore in this contemporary life; yet, these products are remarkably pollution and damaging to the environment, representing a critical threat to the environment and the whole ecological system.
Pollution may lead to crucial environmental and health impairments and losses may cost the state lots of expenditures to eliminate its impacts.
Here comes the researcher concern in the current study problem which is crystallized in the attempt to identify the impact of tax incentives on companies producing harmful materials to the environment in attempt to encourage these firms to make new policies and approaches that ’would be less damaging and less harmful to the environment, and cement companies is a good example for our present study.
Study Objectives:
• Defining the environmental problems may result from polluting industries with application on cement companies in Egypt .
• Exploring the risks may occur because of all’ pollution of cement industry companies .
• Exposing the importance of the tax incentives as one of the economic tools used in field of Exploring the modern developed techniques in, polluting industries, encouraging these companies to follow these techniques by giving them tax incentives even if they are at higher costs, yet, it will reduce environment’s pollution.
• Setting a proposed framework for tax incentives for the purpose of reducing pollution with application on cement firms.
Study Significance:
The theoretical significance:
The study sheds light on pollution problems resulted from cement industry and the importance of taxes and tax incentives system in solving problems, suggesting as well a system of incentives achieving balance between the economic significance of cement industry and its economic, social, and ecological effects in attempt
The significance of the tax incentives system in encouraging cement companies to utilize the modern scientific approaches in their industry to make e environment-friendly industries that would be less polluting and more secure .
• The increasing concern in tax system and its role in producing new tax incentive system that contributes In eliminating or at least decreasing environmental pollution resulted In heavy polluting industries.
• Activate the tax system to enthusing investors and businessmen to establish more safe projects to
Research Litnits:
. Spatial Limits: The study focuses on Helwan city and cement industry companies, including Egyptian tax authority, the Environment affairs Agency, and the Central Body for Public Mobilization and Statistics.
Time Limits: It is the time duration for implementing the study from 2010 to 2015.
Study hypothecs:
There IS a significant statistical relationship between tax incentives and reduce of pollution resulted from cement con1.panies.
2- There IS a significant statistical relationship between environmental pollution and shortness in different
3- There IS a significant statistical relationship between tax incentives and rationalizing costs of environmental pollution resulted from cement companies.
4- There IS a significant statistical relationship between tax incentives and the environmental management performance level of these companies.
5- There IS a significant statistical relationship between environmental pollution resulted from cement companies and their awareness level.
Study Method:
The present study is divided into two-folds, the theoretical study and the applied study as follows:
The Deductive method:
It counts on using references, scientific theses, Arabic
and foreign periodicals.
The Inductive Method:
It counts on collecting data from the state different bodies and agencies using an investigation form and the appropriate statistical approaches.
Results:
1- Pollution levels In Egypt has exceeded the acceptable optimal limits which is highly risky.
2-Results indicate absence, shortness and poorness in the higher management awareness.
2- 3- Poorness of environmental Iaws that Impose penalties on violations.
3- Lack of imposing taxes in order to reduce violations towards the environment, pollution, and its impacts.
4- recommendations:
1- The necessity that Miriistry of Environment Affairs to hold awareness campaigns to enlighten people.
2- The supreme management In the polluting institution should put into consideration the environmental pollution costs In its accounts at their productive decision-making.
3- Collecting all types of incentives granted for environmental purposes to achieve the environmental objectives through coordination among various authorities of the state
4- Developing devices executing the environmental policy through training of workers.
Environment considers one of the most important topics attracts man’s mind and attention Since his existence on earth, Since the environment is the atmosphere within which living creatures live and survive.
Environmental pollution is the most critical factor threatening persons’ lives preventing the environment to keep giving or renew to satisfy the living creatures particularly man needs.
Man since ever is the most affecting creature on
environment by the end of the 20th century, as he is the one who is influencing the ability of the natural environmental systems causing imbalances which threatens man’s existence on earth.
Man is the first contributor in nature’s imbalance through his ambition for evolution and development achieved by violence and severe consumption of natural resources of the environment.
Taxes are one of the most important tools of the financial management may play a very significant role to conserve the environment if they are used
appropriately in directing heavy industries such as cement industry towards using new modern technical and technological approaches that would be more safe and less polluting and less damaging to the environment
Tax incentives represents a burden on the Egyptian society shoulders represented the lost part of resources, so this policy should be assessed periodically to check achieving the targeted objectives and outcome embodied in saving the expenses spent on pollution and the social and economic benefits result, providing as well a healthy clean environment for coming generations.
Study problem:
The Issue environment, its preserve, and
maintenance from all various kinds of pollution has become one of the critical urgent topics discussed currently on the global area, being one of the challenges facing the coming generations and our contemporary world.
Environmental risks means human security and human security means military secure - economic, social, environmental, nutritional, health, personal, and community security. Each dimension depends on the other one and the environment is pot including all these elements. Therefore, we can admit that wars occur to possess raw materials and substances and natural resources. Consequently, environment is the most damaged one in this everlasting struggle.
The study problem is reflected in the existence of some products man cannot ignore in this contemporary life; yet, these products are remarkably pollution and damaging to the environment, representing a critical threat to the environment and the whole ecological system.
Pollution may lead to crucial environmental and health impairments and losses may cost the state lots of expenditures to eliminate its impacts.
Here comes the researcher concern in the current study problem which is crystallized in the attempt to identify the impact of tax incentives on companies producing harmful materials to the environment in attempt to encourage these firms to make new policies and approaches that ’would be less damaging and less harmful to the environment, and cement companies is a good example for our present study.
Study Objectives:
• Defining the environmental problems may result from polluting industries with application on cement companies in Egypt .
• Exploring the risks may occur because of all’ pollution of cement industry companies .
• Exposing the importance of the tax incentives as one of the economic tools used in field of Exploring the modern developed techniques in, polluting industries, encouraging these companies to follow these techniques by giving them tax incentives even if they are at higher costs, yet, it will reduce environment’s pollution.
• Setting a proposed framework for tax incentives for the purpose of reducing pollution with application on cement firms.
Study Significance:
The theoretical significance:
The study sheds light on pollution problems resulted from cement industry and the importance of taxes and tax incentives system in solving problems, suggesting as well a system of incentives achieving balance between the economic significance of cement industry and its economic, social, and ecological effects in attempt
The significance of the tax incentives system in encouraging cement companies to utilize the modern scientific approaches in their industry to make e environment-friendly industries that would be less polluting and more secure .
• The increasing concern in tax system and its role in producing new tax incentive system that contributes In eliminating or at least decreasing environmental pollution resulted In heavy polluting industries.
• Activate the tax system to enthusing investors and businessmen to establish more safe projects to
Research Litnits:
. Spatial Limits: The study focuses on Helwan city and cement industry companies, including Egyptian tax authority, the Environment affairs Agency, and the Central Body for Public Mobilization and Statistics.
Time Limits: It is the time duration for implementing the study from 2010 to 2015.
Study hypothecs:
There IS a significant statistical relationship between tax incentives and reduce of pollution resulted from cement con1.panies.
2- There IS a significant statistical relationship between environmental pollution and shortness in different
3- There IS a significant statistical relationship between tax incentives and rationalizing costs of environmental pollution resulted from cement companies.
4- There IS a significant statistical relationship between tax incentives and the environmental management performance level of these companies.
5- There IS a significant statistical relationship between environmental pollution resulted from cement companies and their awareness level.
Study Method:
The present study is divided into two-folds, the theoretical study and the applied study as follows:
The Deductive method:
It counts on using references, scientific theses, Arabic
and foreign periodicals.
The Inductive Method:
It counts on collecting data from the state different bodies and agencies using an investigation form and the appropriate statistical approaches.
Results:
1- Pollution levels In Egypt has exceeded the acceptable optimal limits which is highly risky.
2-Results indicate absence, shortness and poorness in the higher management awareness.
2- 3- Poorness of environmental Iaws that Impose penalties on violations.
3- Lack of imposing taxes in order to reduce violations towards the environment, pollution, and its impacts.
4- recommendations:
1- The necessity that Miriistry of Environment Affairs to hold awareness campaigns to enlighten people.
2- The supreme management In the polluting institution should put into consideration the environmental pollution costs In its accounts at their productive decision-making.
3- Collecting all types of incentives granted for environmental purposes to achieve the environmental objectives through coordination among various authorities of the state
4- Developing devices executing the environmental policy through training of workers.