تفسیر اثربخش‌ترین برودادِ پایداری مالیات سبز براساس گزاره‌های تصمیم‌گیری ازحامی
محورهای موضوعی :
اقتصاد محیط زیست
بهزاد قبادی
1
(گروه حسابداری، واحد بین الملل خرمشهر-خلیج فارس، دانشگاه آزاد اسلامی، خرمشهر، ایران.)
هوشنگ امیری
2
(استادیار گروه حسابداری، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران. *(مسوول مکاتبات))
قاسم رکاب‌دار
3
(استادیارگروه ریاضی، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران.)
تاریخ دریافت : 1400/02/31
تاریخ پذیرش : 1400/04/02
تاریخ انتشار : 1401/11/01
کلید واژه:
تحلیل راف,
مضامین فلسفی تصمیم‌گیری ازدحامی,
بروندادِ پایداری مالیاتِ سبز,
چکیده مقاله :
زمینه و هدف: در بین انواع منابع دولت، مالیات به عنوان منبع دائمی و قابل پیش‌بینی همواره موردتوجه دولتمردان بوده است. اقتصاددانان همواره در تلاش هستند تا پایه‌های مالیاتی جدیدی معرفی کنند که کمترین عدم کارایی را در سیستم اقتصادی ایجاد کند که در این بین مالیات‌های سبزکه بر پایه هزینه اعمال می‌شود از چنین ویژگی برخوردار است. لذا هدف مطالعه، تفسیر اثربخش‌ترین برودادِ پایداری مالیات سبز براساس گزاره‌های تصمیم‌گیری ازحامی بود.روش بررسی: روش شناسی این پژوهش ترکیبی است و برای انجام آن از تحلیل‌های فراترکیب؛ دلفی و مجموعه راف استفاده شده است. جامعه هدف در بخش کیفی، پژوهش‌های مشابه و خبرگان دانشگاهی در رشته حسابداری بودند. اما جامعه هدف در بخش کمی ۲۲ نفر مدیران شرکت‌های بازار سرمایه بودند که باتوجه به الزام تحلیل تئوری راف، این حد از جامعه آماری مورد قبول می‌باشد. این مطالعه در بازه زمانی یکساله انجام شد.یافته‌ها: نتایج در این بخش مشخص ساخت، تاثیرگذارترین گزاره‌ی تصمیم‌گیری ازدحامی/کثرت‌گرایانه، سه گزاره ی مسئولیت اجتماعی در تصمیم‌گیری؛ کاهش تضاد منافع در تصمیم‌گیری و مشروعیت در تصمیم‌گیری بود که بر پایداریِ مالیات سبز تاثیرگذار است و سببِ کاهشِ آلایندگی‌ها به عنوانِ اثربخش ترین مولفه ی برودادِ پایداری مالیات سبز می‌شود.بحث و نتیجه‌گیری: در واقع این نتیجه نشان می‌دهد، مهمترین گزاره‌ها از منظر مدیران شرکت‌ها در راستای تصمیم‌گیری ازدحامی، وجودِ مسئولیت‌های اجتماعی در تصمیم‌گیری‌های شرکت به منظور افزایش سطح تعهد نسبت به منافع اجتماعی می باشد.
چکیده انگلیسی:
Purpose: Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; but whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. The purpose of this research is Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision. Design/methodology/approach: The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a small part was 22 managers of capital market companies, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-combined analysis of the selected researches, 6 crowded / pluralistic decision propositions and 4 consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis. Finding: The results in this section identify the most influential crowded / pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; It was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence.
منابع و مأخذ:
Daresh, F., Vaez, S, A., Basirat, M., Kabamir, A. (2020). Introduction of corporate tax sustainability: an indicator for risk assessment in auditing based on comprehensive tax plan, auditing knowledge, 20(8): 39-65. (In Persian)
Sotoudehnia Korrani, S., Ahmadshadmehri, M., Razmi, S. (2020). Studying the Effect of Green Tax on Fossil Energies Consumption (Gasoline, Natural gas and Oil gas) in Iran Using Recursive Dynamic Computable General Equilibrium Model (RDCGE). Macroeconomics Research Letter, 15(29): 73-97 (In Persian)
Ishaque, M. (2020). Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behavior, Accounting Forum, 44(1): 64-98. https://doi.org/10.1080/01559982.2019.1583303
Mousavi Azam, S, M. (2016). Semantics, Ontology and the Origin of Analytical Multiplicity in Wisdom, Journal of Ontological Research, 9(1): 105-125. (In Persain)
Kinander, M. (2018). Conflicts of interest in finance: Does regulating them reduce moral judgment, and is disclosure harmful?, Journal of Financial Regulation and Compliance, 26(3): 334-350. https://doi.org/10.1108/JFRC-12-2016-0108
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. (2019). Green scheduling model of shuttle tanker fleet considering carbon tax and variable speed factor, Journal of Cleaner Production, 234(10): 1134-1143
Rodriguez, M., Robaina, M., Tentonio, C. (2019). Sectoral effects of a Green Tax Reform in Portugal, Renewable and Sustainable Energy Reviews, 104(2): 408-418
Hou, X., Liu, J., Zhang, D. (2018). Regional sustainable development: The relationship between natural capital utilization and economic development, Sustainable Development, 27(1): 183-195
Karydas, Ch., Zhang, L. (2018). Green tax reform, endogenous innovation and the growth dividend, Journal of Environmental Economics and Management, https://doi.org/10.1016/j.jeem.2017.09.005
Sadeghi, S, K., Behshti, M, B., Ranjpour, R., Ebrahimi, S. (2018). An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran:A FAVAR Approach. Journal Tax Research, 26 (37) :41-72 (In Persain)
Dyreng, S., Hanlon, M., Maydew, E. (2014). Rolling the Dice: When does Tax Avoidance Result in Tax Uncertainty? Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina.
Vaez, S, A., Daresh, F., Basirat, M., Kabamir, A. (2018). Assessing the tax stability and future tax risk of the company with emphasis on the type of ownership, Tax Research Journal, 36(40): 185-204. (In Persian)
Hutchens, M., Rego, S, O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University.
Halbesleben, J.R.B., Wheeler, A.R. and Buckley, M.R. (2007). Understanding pluralistic ignorance in organizations: application and theory, Journal of Managerial Psychology, 22(1): 65-83. https://doi.org/10.1108/02683940710721947
Mehrani, S., Saghafi, A., Mousa khani, M., Sepasi, S. (2011). Factors Affecting the Ethical Decision Making of Iranian Certified Public Accountants, Ethics in Science and Technology, 6(3): 6-12. (In Persian)
Alinezhad, S., Banimahd, B., Ohadi, F. (2015). The Effect of CEO Tenure on Value Added Growth of Firm. Management Accounting, 8(25): 1-11. (In Persian)
Oueslati, W. (2020). Growth and welfare effects of environmental tax reform and public spending policy, Economic Modelling. 2015. 45: 1-13.
Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 134-169. https://doi.org/10.1016/j.jclepro.2019.118908
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. (2018). Environmental tax shocks and carbon emissions: An estimated DSGE model, Structural Change and Economic Dynamics, 47(3): 9-17. https://doi.org/10.1016/j.strueco.2018.06.005
Bauer, T., Kourouxous, T. & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review, Business Research, 11(3): 33–76. https://doi.org/10.1007/s40685-017-0054-y
Lorenzi, P. (2017). A Different Carbon Tax: The Sustainable Green Tariff. Society, 54(2): 342–345. https://doi.org/10.1007/s12115-017-0149-2
Ahangari, A., Farazmand, H., Montazer Hojjat, A., Haft Lang, R. (2018). Effects of Green Tax on Economic Growth and Welfare in Economy of Iran: a Dynamic Stochastic General Equilibrium Approach (DSGE). Quarterly Journal of Quantitative Economics, 15(1): 27-61. (In Persian)
Emami Meybodi, A., Goli, Z., Morshedi, B. (2018). The Effects of Imposing Green Taxes on the Industrial Subsector of Other non-metallic Mineral Products, qjerp, 26(86): 203-234 (In Persian)
Guitouni, A. (2020). Sustainable Value Management: Pluralistic, Multi-Criteria, and Long-Term Decision-Making, Responsible Research for Better Business, 149-182. https://doi.org/10.1007/978-3-030-37810-3_8
Gerlick, J, A., Liozu, S, M. (2020). Ethical and legal considerations of artificial intelligence and algorithmic decision-making in personalized pricing, Journal of Revenue and Pricing Management, 19(1): 85–98. https://doi.org/10.1057/s41272-019-00225-2
Brush, E. (2020). Inconvenient truths: pluralism, pragmatism, and the need for civil disagreement, Journal of Environmental Studies and Sciences, 10(2):160–168. https://doi.org/10.1007/s13412-020-00589-7
Muresan, V. (2019). A Pluralist Ethical Decision-making Procedure, Journal of applied ethics and philosophy, 4(4): 11-21. https://doi.org/10.14943/jaep.4.11
Kopec, M. (2018). A pluralistic account of epistemic rationality, Synthese, 195(3): 3571-3596. https://doi.org/10.1007/s11229-017-1388-x
Javaheri, H., Amiri, M., Seyed-Javadin, S., farrahi, A., Amin, F. (2020). Presenting a Model for Ethical Decision Making of Human Resource Managers: A Study in Pharmaceutical Organizations. Organizational Behaviour Studies Quarterly, 9(3): 31-84. (In Persian)
Darvish, H., Banimahd, B., Nikoomram, H., Rahnamaie Roodposhti, F. (2020). Corporate Governance and Cultural Pluralism. Management Accounting, 13(45): 63-76. (In Persian)
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Daresh, F., Vaez, S, A., Basirat, M., Kabamir, A. (2020). Introduction of corporate tax sustainability: an indicator for risk assessment in auditing based on comprehensive tax plan, auditing knowledge, 20(8): 39-65. (In Persian)
Sotoudehnia Korrani, S., Ahmadshadmehri, M., Razmi, S. (2020). Studying the Effect of Green Tax on Fossil Energies Consumption (Gasoline, Natural gas and Oil gas) in Iran Using Recursive Dynamic Computable General Equilibrium Model (RDCGE). Macroeconomics Research Letter, 15(29): 73-97 (In Persian)
Ishaque, M. (2020). Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behavior, Accounting Forum, 44(1): 64-98. https://doi.org/10.1080/01559982.2019.1583303
Mousavi Azam, S, M. (2016). Semantics, Ontology and the Origin of Analytical Multiplicity in Wisdom, Journal of Ontological Research, 9(1): 105-125. (In Persain)
Kinander, M. (2018). Conflicts of interest in finance: Does regulating them reduce moral judgment, and is disclosure harmful?, Journal of Financial Regulation and Compliance, 26(3): 334-350. https://doi.org/10.1108/JFRC-12-2016-0108
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. (2019). Green scheduling model of shuttle tanker fleet considering carbon tax and variable speed factor, Journal of Cleaner Production, 234(10): 1134-1143
Rodriguez, M., Robaina, M., Tentonio, C. (2019). Sectoral effects of a Green Tax Reform in Portugal, Renewable and Sustainable Energy Reviews, 104(2): 408-418
Hou, X., Liu, J., Zhang, D. (2018). Regional sustainable development: The relationship between natural capital utilization and economic development, Sustainable Development, 27(1): 183-195
Karydas, Ch., Zhang, L. (2018). Green tax reform, endogenous innovation and the growth dividend, Journal of Environmental Economics and Management, https://doi.org/10.1016/j.jeem.2017.09.005
Sadeghi, S, K., Behshti, M, B., Ranjpour, R., Ebrahimi, S. (2018). An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran:A FAVAR Approach. Journal Tax Research, 26 (37) :41-72 (In Persain)
Dyreng, S., Hanlon, M., Maydew, E. (2014). Rolling the Dice: When does Tax Avoidance Result in Tax Uncertainty? Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina.
Vaez, S, A., Daresh, F., Basirat, M., Kabamir, A. (2018). Assessing the tax stability and future tax risk of the company with emphasis on the type of ownership, Tax Research Journal, 36(40): 185-204. (In Persian)
Hutchens, M., Rego, S, O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University.
Halbesleben, J.R.B., Wheeler, A.R. and Buckley, M.R. (2007). Understanding pluralistic ignorance in organizations: application and theory, Journal of Managerial Psychology, 22(1): 65-83. https://doi.org/10.1108/02683940710721947
Mehrani, S., Saghafi, A., Mousa khani, M., Sepasi, S. (2011). Factors Affecting the Ethical Decision Making of Iranian Certified Public Accountants, Ethics in Science and Technology, 6(3): 6-12. (In Persian)
Alinezhad, S., Banimahd, B., Ohadi, F. (2015). The Effect of CEO Tenure on Value Added Growth of Firm. Management Accounting, 8(25): 1-11. (In Persian)
Oueslati, W. (2020). Growth and welfare effects of environmental tax reform and public spending policy, Economic Modelling. 2015. 45: 1-13.
Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 134-169. https://doi.org/10.1016/j.jclepro.2019.118908
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. (2018). Environmental tax shocks and carbon emissions: An estimated DSGE model, Structural Change and Economic Dynamics, 47(3): 9-17. https://doi.org/10.1016/j.strueco.2018.06.005
Bauer, T., Kourouxous, T. & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review, Business Research, 11(3): 33–76. https://doi.org/10.1007/s40685-017-0054-y
Lorenzi, P. (2017). A Different Carbon Tax: The Sustainable Green Tariff. Society, 54(2): 342–345. https://doi.org/10.1007/s12115-017-0149-2
Ahangari, A., Farazmand, H., Montazer Hojjat, A., Haft Lang, R. (2018). Effects of Green Tax on Economic Growth and Welfare in Economy of Iran: a Dynamic Stochastic General Equilibrium Approach (DSGE). Quarterly Journal of Quantitative Economics, 15(1): 27-61. (In Persian)
Emami Meybodi, A., Goli, Z., Morshedi, B. (2018). The Effects of Imposing Green Taxes on the Industrial Subsector of Other non-metallic Mineral Products, qjerp, 26(86): 203-234 (In Persian)
Guitouni, A. (2020). Sustainable Value Management: Pluralistic, Multi-Criteria, and Long-Term Decision-Making, Responsible Research for Better Business, 149-182. https://doi.org/10.1007/978-3-030-37810-3_8
Gerlick, J, A., Liozu, S, M. (2020). Ethical and legal considerations of artificial intelligence and algorithmic decision-making in personalized pricing, Journal of Revenue and Pricing Management, 19(1): 85–98. https://doi.org/10.1057/s41272-019-00225-2
Brush, E. (2020). Inconvenient truths: pluralism, pragmatism, and the need for civil disagreement, Journal of Environmental Studies and Sciences, 10(2):160–168. https://doi.org/10.1007/s13412-020-00589-7
Muresan, V. (2019). A Pluralist Ethical Decision-making Procedure, Journal of applied ethics and philosophy, 4(4): 11-21. https://doi.org/10.14943/jaep.4.11
Kopec, M. (2018). A pluralistic account of epistemic rationality, Synthese, 195(3): 3571-3596. https://doi.org/10.1007/s11229-017-1388-x
Javaheri, H., Amiri, M., Seyed-Javadin, S., farrahi, A., Amin, F. (2020). Presenting a Model for Ethical Decision Making of Human Resource Managers: A Study in Pharmaceutical Organizations. Organizational Behaviour Studies Quarterly, 9(3): 31-84. (In Persian)
Darvish, H., Banimahd, B., Nikoomram, H., Rahnamaie Roodposhti, F. (2020). Corporate Governance and Cultural Pluralism. Management Accounting, 13(45): 63-76. (In Persian)
