Obstacles to Implementing Environmental Taxes: A Study of the Tax Authority in the Eastern Region – Libya 2025-2026

Abstract

This study aimed to identify the obstacles hindering the implementation of environmental taxes in Libya, focusing on the Benghazi Tax Authority. The study employed a descriptive-analytical methodology and utilized a questionnaire to collect data from tax specialists.

The results revealed that the most significant obstacles include weak legislation pertaining to environmental taxes, insufficient administrative and technical expertise, and resistance to implementation by some economic sectors.

The study recommended developing tax legislation related to environmental taxes, updating the legal framework, enhancing the efficiency of administrative and technical staff within the Tax Authority, and raising environmental awareness among economic sectors.

The study also called for further research in this area, employing diverse research tools and methods to support the practical and effective implementation of environmental taxes in Libya.