College of Law – University of Baghdad discussed a Master’s thesis entitled “The Legal Regulation of Environmental Protection Revenues in Iraq” by the student Noor Abdul Sahib Salman, from the Department of Public Law, on Tuesday, 21 April 2026, in the college’s Moot Court Hall.
The examination committee consisted of:
1. Prof. Dr. Imad Mohammed Ali – Chair
2. Assist. Prof. Dr. Luma Abdul Baqi Mahmoud – Member
3. Assist. Prof. Dr. Zainab Abdul Kadhim Hassan – Member
4. Prof. Dr. Ban Salah Abdul Qader – Member and Supervisor
The thesis aimed to clarify the legal and economic concepts of environmental revenues and their intellectual development, analyze the dual role of environmental financial instruments as mechanisms for promoting sustainability and financing environmental programs, evaluate the effectiveness and adequacy of national legislation in regulating and managing environmental revenues, and present an integrated developmental vision to enhance the effectiveness of the environmental financial system in achieving sustainable development goals.
The thesis consisted of two chapters. The first chapter examined the theoretical framework of the environment and the legal basis for its protection, while the second chapter discussed the types of environmental protection revenues.
The thesis concluded with several recommendations, the most important of which were:
1. Adopting an integrated environmental fiscal policy that harmoniously combines incentive taxes, deterrent fines, regulatory fees, and funding mechanisms within a unified strategic vision.
2. Stipulating in legislation the mandatory allocation of revenues from environmental financial instruments to finance environmental protection programs, projects, and sustainable development, while preventing their diversion to other purposes.
3. Conducting periodic comprehensive reviews of environmental and tax legislation to enhance their effectiveness and align them with scientific developments and successful international experiences, with emphasis on simplicity and clarity.
