برآورد تمایل به پرداخت مالیات زیست‌محیطی بر بنزین با روش ارزش‌گذاری مشروط (CVM) در شهر مشهد
محورهای موضوعی : آلودگی های محیط زیست (آب، خاک و هوا)
زهرا اربابی
1
,
وحید دهباشی
2
,
هادی اسماعیل پورمقدم
3
,
جواد ناصریان
4
1 - عضو هیئت علمی گروه مدیریت بازرگانی دانشگاه آزاد اسلامی واحد زاهدان، ایران.
2 - عضو هیئت علمی گروه اقتصاد کشاورزی دانشگاه زابل، ایران.
3 - عضو هیئت علمی گروه اقتصاد دانشگاه فردوسی مشهد، ایران. * (مسوول مکاتبات)
4 - کارشناسی ارشد مدیریت دولتی دانشگاه پیام نور تهران، تهران، ایران.
کلید واژه: مالیات زیست‌محیطی, ارزش‌گذاری مشروط, تمایل به پرداخت,
چکیده مقاله :
زمینه و هدف: افزایش آگاهی و نگرانی در مورد آسیب های زیست محیطی موجب شده است جوامع برای رفع این مشکل راهکارهایی اتخاذ نمایند. وضع مالیات بر انتشار آلاینده ها یکی از راهکارهایی است که برای دستیابی به برخی از اهداف زیست محیطی و دفع آلودگی توسط اقتصاددانان توصیه می شود. هدف این پژوهش برآورد تمایل به پرداخت مالیات زیست محیطی بر بنزین در شهر مشهد می باشد. روش بررسی: در این تحقیق برای اندازه گیری تمایل به پرداخت افراد برای کالاها و خدمات زیست محیطی از روش ارزش گذاری مشروط (CVM) استفاده شده است. جامعه آماری این پژوهش، خودروهای بنزین سوز شهر مشهد در سال 1396 بوده است که با توجه به عدم اطلاع دقیق از تعداد خودروها، تعداد جامعه، نامحدود در نظر گرفته شده است. حجم نمونه برابر 500 نفر راننده خودرو است که با روش نمونه گیری تصادفی ساده از میان افراد جامعه انتخاب شده اند. یافته ها: نتایج حاکی از آن است که حدود 77 درصد از کل پاسخگویان تمایل به پرداخت مالیات آلودگی هوای شهر را دارند؛ در مقابل حدود 20 درصد از افراد، حاضر نیستند هیچ گونه مبلغی تحت عنوان مالیات بر آلودگی هوا پرداخت نمایند. حدود 3 درصد نیز در قبال تمایل به پرداخت، خوداظهاری نداشته اند. بحث و نتیجه گیری: مطابق با نتایج تحقیق، باورهای زیست محیطی اثر مثبتی بر تمایل به پرداخت مالیات بنزین دارد؛ از این رو، قبل از اقدام به برنامه ریزی برای اخذ این نوع مالیات، پیشنهاد می شود زمینه های فرهنگی و اطلاع رسانی جهت شفاف سازی ضرورت وجود مالیات های زیست محیطی ایجاد شود.
Background and Objective: Increasing awareness and concerns about environmental damages has led communities to take solutions to this problem. Taxation of pollutant emissions is one of the strategies recommended by economists to achieve some of the environmental objectives and eliminate contamination. The purpose of this study is to estimate the willingness to pay an environmental tax on gasoline. Method: In this study, a conditional valuation method (CVM) is used to measure individuals' willingness to pay for goods and services. The statistical population of this research is gasoline-fueled cars in Mashhad in 2017, due to the lack of information on the number of vehicles, the number of unlimited society has been considered. In this study, 500 people were selected by simple random sampling method. A researcher-made questionnaire was used to collect data. It’s validity was confirmed using content validity. Findings: The results indicate that 77 percent of all respondents tend to pay environmental taxes on urban air, while 22 percent of the population are not willing to pay any amount under the name of the pollution tax. Approximately 3% have not been self-reported regarding their willingness to pay. Discussion and Conclusion: Based on the research findings, environmental beliefs has a positive and significant effect on the willingness to pay tax on gasoline; therefore, it is suggested that cultural and informational platforms be developed before clarifying the need for environmental taxes before planning for such a tax.
1. Samadi, A. H., Zibaei, M., Ghaderi, J., Bahlouli. P. 2019. Optimal Environmental Policy, Uncertainty and Institutional Quality: The Case of Iran. The Economic Reseach,, 19, 53-81. (In Persian)
2. Glomma, G., Kawaguchi, D. 2008. Green taxes and double dividends. Journal of Policy Modeling, 30, 19–32.
3. Rahmani, T., Mehrara, M., Mohajerani Rad, Y. 2019. An examination of the effect of direct taxes on real output in different inflationary environments. Journal of Macroeconomic Research, 13, 93-105. (In Persian)
4. Paitakhti oskpei, S. A., Nahidi, M. R. 2007. Environmental taxes (Green Tax): Theoretical Foundations, Experiences. 6th Iranian Agricultural Economics Conference, Mashhad, Iran Agricultural Economics Association, Ferdowsi University of Mashhad. (In Persian)
5. Pajouyan, J., Amin Rashti, N. 2007. Green issues with an emphasis on gasoline consumption, Economic researches quarterly, 24, 44-15. (In Persian)
6. Azadpour, S., Eltejaei, E., Baseri, B. 2019. The Effect of Tax Complexity on Economic Growth: A Dynamic Panel Data Model for Selected Developed Countries. Iranian National Tax Administration, 26, 43-63. (In Persian)
7. Balali, H., Khaledian, Gh, Deliri, A. 2018. Determination of Optimal Green Tax Rate on Greenhouse Gas Emissions in Dairy Farms of Hamadan Province. Journal of Economics and Agricultural Development, 32, 227-236. (In Persian)
8. Koskela, E., Hans, H., Werner, S., Ronne, S. 1995. Green Tax Reform and Competitiveness. German Economic Review, 2(1), 19-30.
9. Emami meybodi, A., Goli, Z., Morshedi, B. 2018. The Effects of Imposing Green Taxes on the Industrial Subsector of Other non-metallic Mineral Products. Journal of Economic Research and Policies, 26, 203-234. (In Persian)
10. Asadi, M. 2008. Cost of Air Pollution Damage and the Need for Green Tax. Tax Research, 16 (3), 14-22. (In Persian)
11. Shabani, R., Shemirani, R. 2008. The Place of Environmental Taxes in Iran's Economy, The 10th Conference on Financial and Tax Policies. (In Persian)
12. Asafo Ajayi, J. 2002. Environmental Economics for Non-Economicists, translated by S. Dehghanian, Z. Farajzadeh, Mashhad, Ferdowsi University Press. (In Persian)
13. Bartczak, A., Lindhjem, H., Narrud, S., Zandersen, M., Tomasz, Z. 2008. Valuing forest recreation on the national level in a transition economy: The case of Poland, Forest Policy and Economics, 10, 467-472.
14. Jabarin, A. S., Damhoureyeh, S. A. 2006. Estimating the recreational benefits of Dibeen national park in Jordan using contingent valuation and travel cost methods. Pakistan. Journal of Biological Sciences, 9. 2198-2206.
15. Loomis, J., Kent, P., Strange, L., Fausch, K., Covich, A. 2000. Measuring the total economic value of restoring ecosystem services in an impaired river basin: results from a contingent valuation survey. Ecological Economics, 33(1), 103-117.
16. Andrews, T. P. 2001. A contingent valuation survey of improved water quality in the brandywine river: an example of applied economics in the classroom. Pennsylvania Economic Review, 10(1), 1-13.
17. Weber, M. A., Stewart, S. 2009. Public values for river restoration options on the Middle Rio Grande, Restoration Ecology, 17, 762-771.
18. Spurgeon, J., Roxburgh, T., Gorman, S. O.; Lindley, R., Ramsey, D., Polunin, N. 2004. economic valuation of coral reefs and adjacent habitats in American Samoa. Jacobs, Working paper.
19. Madani, S. 2015. Comparison of two ways to pay visitors and the cost of regional travel to estimate surplus value in recreational value. Quarterly Journal of Economic Development Policy, 3, 72-93. (In Persian)
20. Imami Meybodi, A., Haghdoust, E., Pakdin, J. 2012. Estimated value of drinking water for Larestan households using conditional valuation method. Iranian Economic Research, 46, 60-47. (In Persian)
21. Imami Meybodi, A., Ghazi, M. 2008. Estimation of recreational value of Saee Park in Tehran using the conditional valuation method (CV). Economic Research of Iran, 36, 15-35. (In Persian)
22. Mafi Gholami, D., Yarali, N. 2009. Regional valuation of the Chaghakhor wetland wetland using the cost method of regional travel. Journal of Environmental Studies, 35, 45-54. (In Persian)
23. Salami, H., Rafiee, H. 2012. Estimation of the conservation value of the Anzali wetland based on ethical tendencies. Natural and Environmental Journal, 2, 89-100. (in persian)
24. Rouhani Seraji, N., Rafiei, H. 2011. Estimation of people's willingness to pay for conservation of rare and threatened Asian Azores in Iran. Environmental research, 2, 21-28. (In Persian)
25. Jones, N., Sophoulis, C. M., Malesios, C. 2007. Economic valuation of coastal water quality and protest responses: A case study in Mitilini, Greece, The Journal of Socio-Economics, 59, 530-539.
26. Ahmed, M., Umali, G.M., Chong, C.K., and Rull, M.F. 2003.Valuation of Recreational Benefits: An Application of the Travel Cost Model to the Bolinao Coral Reefs in the Philippines. In Economic Valuation and Policy Priorities for Sustainable management of coral reefs. World Fish Centre Conference Proceedings, 70.
27. Falihi, N. 1385. Economic valuation of environmental resources: Anzali wetland, Doctoral dissertation, Islamic Azad University, Science and Research Branch of Tehran. (In Persian)
28. Gnedenko E., Gorbunova, Z., Safanove, G. 2000. Contingent Valuation of Drinking Water Quality in Samara City. EERS Working Paper Series, 98-263.
29. Mowlaei, M., Aghaei, Sh. 2018. Estimating Willingness to Pay to Avoid Changes in Agricultural Land Use: Choice Experiment Methods. Agricultural Economic and Development, 26, 51-73. (In Persian)
30. Hasas Yeganeh, Y., Ebrahimi Sarveolia, M. H., Alasvand, F., Delavar, A. 2019. Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran). Iranian Management Accounting Association, 8, 203-214. (In Persian))
31. Jordan, J. L., Elnagheeb, A. H. 1994. Willingness to Pay for Improvements in Drinking Water Quality. Water Resources Research, 29, 237-245.
32. Ahmadian, M., Madani, S., Khalili Araqi, M., Rahbar, F. 2010. Estimating the economic value of coral reefs of Kish Island using recreational applications and willingness to pay visitors. Oceanographic Quarterly, 4, 37-50. (In Persian)
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1. Samadi, A. H., Zibaei, M., Ghaderi, J., Bahlouli. P. 2019. Optimal Environmental Policy, Uncertainty and Institutional Quality: The Case of Iran. The Economic Reseach,, 19, 53-81. (In Persian)
2. Glomma, G., Kawaguchi, D. 2008. Green taxes and double dividends. Journal of Policy Modeling, 30, 19–32.
3. Rahmani, T., Mehrara, M., Mohajerani Rad, Y. 2019. An examination of the effect of direct taxes on real output in different inflationary environments. Journal of Macroeconomic Research, 13, 93-105. (In Persian)
4. Paitakhti oskpei, S. A., Nahidi, M. R. 2007. Environmental taxes (Green Tax): Theoretical Foundations, Experiences. 6th Iranian Agricultural Economics Conference, Mashhad, Iran Agricultural Economics Association, Ferdowsi University of Mashhad. (In Persian)
5. Pajouyan, J., Amin Rashti, N. 2007. Green issues with an emphasis on gasoline consumption, Economic researches quarterly, 24, 44-15. (In Persian)
6. Azadpour, S., Eltejaei, E., Baseri, B. 2019. The Effect of Tax Complexity on Economic Growth: A Dynamic Panel Data Model for Selected Developed Countries. Iranian National Tax Administration, 26, 43-63. (In Persian)
7. Balali, H., Khaledian, Gh, Deliri, A. 2018. Determination of Optimal Green Tax Rate on Greenhouse Gas Emissions in Dairy Farms of Hamadan Province. Journal of Economics and Agricultural Development, 32, 227-236. (In Persian)
8. Koskela, E., Hans, H., Werner, S., Ronne, S. 1995. Green Tax Reform and Competitiveness. German Economic Review, 2(1), 19-30.
9. Emami meybodi, A., Goli, Z., Morshedi, B. 2018. The Effects of Imposing Green Taxes on the Industrial Subsector of Other non-metallic Mineral Products. Journal of Economic Research and Policies, 26, 203-234. (In Persian)
10. Asadi, M. 2008. Cost of Air Pollution Damage and the Need for Green Tax. Tax Research, 16 (3), 14-22. (In Persian)
11. Shabani, R., Shemirani, R. 2008. The Place of Environmental Taxes in Iran's Economy, The 10th Conference on Financial and Tax Policies. (In Persian)
12. Asafo Ajayi, J. 2002. Environmental Economics for Non-Economicists, translated by S. Dehghanian, Z. Farajzadeh, Mashhad, Ferdowsi University Press. (In Persian)
13. Bartczak, A., Lindhjem, H., Narrud, S., Zandersen, M., Tomasz, Z. 2008. Valuing forest recreation on the national level in a transition economy: The case of Poland, Forest Policy and Economics, 10, 467-472.
14. Jabarin, A. S., Damhoureyeh, S. A. 2006. Estimating the recreational benefits of Dibeen national park in Jordan using contingent valuation and travel cost methods. Pakistan. Journal of Biological Sciences, 9. 2198-2206.
15. Loomis, J., Kent, P., Strange, L., Fausch, K., Covich, A. 2000. Measuring the total economic value of restoring ecosystem services in an impaired river basin: results from a contingent valuation survey. Ecological Economics, 33(1), 103-117.
16. Andrews, T. P. 2001. A contingent valuation survey of improved water quality in the brandywine river: an example of applied economics in the classroom. Pennsylvania Economic Review, 10(1), 1-13.
17. Weber, M. A., Stewart, S. 2009. Public values for river restoration options on the Middle Rio Grande, Restoration Ecology, 17, 762-771.
18. Spurgeon, J., Roxburgh, T., Gorman, S. O.; Lindley, R., Ramsey, D., Polunin, N. 2004. economic valuation of coral reefs and adjacent habitats in American Samoa. Jacobs, Working paper.
19. Madani, S. 2015. Comparison of two ways to pay visitors and the cost of regional travel to estimate surplus value in recreational value. Quarterly Journal of Economic Development Policy, 3, 72-93. (In Persian)
20. Imami Meybodi, A., Haghdoust, E., Pakdin, J. 2012. Estimated value of drinking water for Larestan households using conditional valuation method. Iranian Economic Research, 46, 60-47. (In Persian)
21. Imami Meybodi, A., Ghazi, M. 2008. Estimation of recreational value of Saee Park in Tehran using the conditional valuation method (CV). Economic Research of Iran, 36, 15-35. (In Persian)
22. Mafi Gholami, D., Yarali, N. 2009. Regional valuation of the Chaghakhor wetland wetland using the cost method of regional travel. Journal of Environmental Studies, 35, 45-54. (In Persian)
23. Salami, H., Rafiee, H. 2012. Estimation of the conservation value of the Anzali wetland based on ethical tendencies. Natural and Environmental Journal, 2, 89-100. (in persian)
24. Rouhani Seraji, N., Rafiei, H. 2011. Estimation of people's willingness to pay for conservation of rare and threatened Asian Azores in Iran. Environmental research, 2, 21-28. (In Persian)
25. Jones, N., Sophoulis, C. M., Malesios, C. 2007. Economic valuation of coastal water quality and protest responses: A case study in Mitilini, Greece, The Journal of Socio-Economics, 59, 530-539.
26. Ahmed, M., Umali, G.M., Chong, C.K., and Rull, M.F. 2003.Valuation of Recreational Benefits: An Application of the Travel Cost Model to the Bolinao Coral Reefs in the Philippines. In Economic Valuation and Policy Priorities for Sustainable management of coral reefs. World Fish Centre Conference Proceedings, 70.
27. Falihi, N. 1385. Economic valuation of environmental resources: Anzali wetland, Doctoral dissertation, Islamic Azad University, Science and Research Branch of Tehran. (In Persian)
28. Gnedenko E., Gorbunova, Z., Safanove, G. 2000. Contingent Valuation of Drinking Water Quality in Samara City. EERS Working Paper Series, 98-263.
29. Mowlaei, M., Aghaei, Sh. 2018. Estimating Willingness to Pay to Avoid Changes in Agricultural Land Use: Choice Experiment Methods. Agricultural Economic and Development, 26, 51-73. (In Persian)
30. Hasas Yeganeh, Y., Ebrahimi Sarveolia, M. H., Alasvand, F., Delavar, A. 2019. Importance of Factors Influencing Intention-to-pay Tax from the Perspective of Tax Payers: (Case Study: Taxpayers of Iranian National Tax Admission Organization-Tehran). Iranian Management Accounting Association, 8, 203-214. (In Persian))
31. Jordan, J. L., Elnagheeb, A. H. 1994. Willingness to Pay for Improvements in Drinking Water Quality. Water Resources Research, 29, 237-245.
32. Ahmadian, M., Madani, S., Khalili Araqi, M., Rahbar, F. 2010. Estimating the economic value of coral reefs of Kish Island using recreational applications and willingness to pay visitors. Oceanographic Quarterly, 4, 37-50. (In Persian)