The environment refers to a very large set consisting of various factors created as a result of a gradual process and evolution of living organisms and components of the earth's surface Therefore, it affects human activities and other components such as military, political, economic power, etc. Green tax (taxation), which is a kind of pricing of polluting substances, can be considered as an economic tool and incentive that is flexible and has the necessary efficiency The current study has been conducted with the aim of identifying the capacities and shortcomings of the law on the Value-Added Tax (VAT) in terms of environmental rights and realizing tax justice and environmental justice This research is considered as a qualitative study and was conducted using documentary analysis with a descriptive-analytical approach The library method was used to collect data and information, and the taking note method was used as a tool to collect information In other words, the information was collected by reading books, articles and websites as well as databases and citations, the website of the legal research center and referring to the digital libraries of law universities and libraries According to the results of the studies, using such taxes as a financial policy tool can bring many benefits to reduce and control environmental pollution These taxes, in addition to financing the government in a healthy way, maintain the necessary context for the rapid development of the country. Manuscript profile