The Extent of the Application of Tax Procedures and their Impact on Preserving the Environment and Achieving Sustainable Development (A field study)

Objective: This study aims to know the relationship between the extent of application of tax procedures and policies، environmental conservation and dimensions of sustainable development، and also to determine the impact of environmental conservation (as an intervening variable) on the relationship between application of tax procedures (as an independent variable) and dimensions of sustainable development (as a dependent variable) .
Design and Methodology: This research relied on the descriptive analytical approach، and a questionnaire list was designed to collect primary data as a main tool in collecting data and information. The community of this study consists of all employees of the Suez Cement Company in Egypt، which is listed on the Egyptian Stock Exchange، and managers in the Tax Authority in the tax areas of the Suez Canal cities. When analyzing the opinions of the two categories of the study community، the researcher relied on a stratified random sample، as the size of the sample of managers from the Tax Authority reached 68 individuals، with a recovery rate of 88%، equivalent to 60 valid questionnaires for statistical analysis purposes. The size of the sample of workers from the Suez Cement Company reached 384 individuals، with a correct recovery rate of 84%، equivalent to 323 valid questionnaires for statistical analysis purposes.
Results: The most important results reached by this study are: There is a direct relationship with statistical significance between each of the tax procedures and policies، environmental conservation and dimensions of sustainable development، in addition to the existence of an indirect positive moral effect of environmental conservation (the mediating variable) on the relationship between tax procedures and policies، and dimensions of sustainable development. Based on this result، a set of recommendations were presented.
Originality and value: the current study represents a continuation of previous research efforts in providing applied evidence from the reality of the Egyptian business environment، on the influential role of the level of commitment to environmental conservation for companies on the relationship between the application of tax procedures and the promotion of dimensions of sustainable development، which contributes to narrowing the research gap in this field.