Environmental Taxation

Majda Chokri

Acknowledgments

Writing this thesis has been both a challenging and a rewarding journey, and I would not have reached this point without the support and encouragement of many people.

First and foremost, I would like to thank my supervisor, Prof. Christina Dimitropoulou. Her kindness, generous guidance, and thoughtful feedback pushed me to think deeper and articulate more clearly. I am incredibly grateful for having had her as my supervisor throughout this process.

To my professors at the WU Academy, thank you for creating a learning environment that was both intellectually stimulating and personally enriching. The ideas and debates shared during this program shaped the way I think about tax policy and tax law in profound ways.

A special thanks to my workplace, La Direction Générale des Impôts, in my home country of Morocco for giving me the chance to pursue this master’s degree. The trust and support I received made a real difference and allowed me to fully engage with my studies.

And to my family, thank you for being my constant anchor. Your love, encouragement, and belief in me carried me through this past year. I dedicate this work to you.

Abstract

The preservation of ecosy...