Selective tax In United Arab Emirates What it is - its goals - its effects "A comparative study"

Document Type : Original Article

Author

Faculty of Law - Mansoura University

Abstract

Food commodities vary, some of which are beneficial to the body, and some that are harmful to the body, which requires a medical pause to warn against commodities harmful to human health, and to indicate their danger in the long and short term, especially since bad food habits such as eating fast food full of starches, as well as the consumption of soft drinks and energy drinks, and the increase in the proportion of smokers Lack of movement, obesity, and excessive stress are causes that lead to the excessive spread of diseases. Many countries have made great efforts to warn of the danger of consuming these commodities that are harmful to human health and the environment, and to call for the need to improve dietary habits, and avoid inactivity and exercise. about consuming harmful food, despite their awareness of its dangers. From here, thinking about using economic tools that help preserve human health and reduce environmental pollution began. One of the most important of these economic tools is the “selective tax on goods harmful to human health and harmful emissions,” which is supported by the World Health Organization by adopting a campaign to reduce smoke consumption by Through many means, including the imposition of a tax on tobacco consumption. From here, the United Arab Emirates embarked on developing its fiscal policy and conducting a comprehensive tax reform. Under a tax system coordinated with the Gulf Cooperation Council countries, a set of various federal tax legislations was issued, on top of which is the selective tax law, through which the state seeks to change consumer behavioral patterns. , and reducing the consumption of commodities harmful to human health, but at the same time there are fears that this matter may affect the behavior of producers, so they tend to reduce the rate of production and thus enter the national economy into a state of economic recession.

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