بررسی پیاده سازی نظام مالیات سبز در ایران
محورهای موضوعی : مدیریت محیط زیستجواد رسمی 1 , زهرا عابدی 2 , مصطفی پناهی 3 , یگانه موسوی جهرمی 4
1 - دانشجوی دکتری اقتصاد محیط زیست- دانشکده منابع طبیعی و محیط زیست – دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران
2 - استادیار رشته اقتصاد محیط زیست- دانشکده منابع طبیعی و محیط زیست – دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران
3 - استادیار رشته اقتصاد محیط زیست- دانشکده منابع طبیعی و محیط زیست – دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران
4 - استاد دانشگاه پیام نور
کلید واژه: محیط زیست, اقتصاد, مالیات, سیاستگذاری,
چکیده مقاله :
زمینه و هدف: مالیات‌های سبز یکی از ابزارهای اقتصادی قدیمی در حفظ محیط زیست است که سالیان طولانی در کشورهای مختلف از آن استفاده شده است. استفاده از این ابزار در مواردی که اقتصاد محیط زیست پیشنهاد می‌کند بسیار لازم و ضروری است و مانع انتشار آلاینده‌های بیش از حد بهینه اجتماعی می‌شود. استفاده از مالیات سبز به عنوان یک مکانیسم مطلوب برای کمک به مهار تغییرات آب و هوا و ترویج شیوه های پایدار زیست محیطی در زمینه مشاغل مورد حمایت قرار گرفت.روش بررسی: بررسی طراحی مالیات سبز موضوع اصلی این پژوهش است تحقیق و بررسی کاربرد عملی مالیات سبز فراگرفتن اطلاعات پس زمینه درباره آن ضروری می باشد.تعریف و طبقه بندی مالیات های سبز علت وجودی نهفته در پس مالیات سبز است.در این پژوهش نمونه های آماری با استفاده از تست کوکران مشخص گردید و با طراحی پرسش نامه و بررسی روایی و پایایی آنها(در مورد پایایی پرسشنامه، ضریب سازگاری مقایسه‌های انجام شده نیز برابر 0.0196 بدست آمده است که چون کوچکتر از 1/0 می‌باشد بنابراین می‌توان به مقایسه‌های انجام شده اطمینان کرد) و بررسی نتایج حاصل از آن با کمک نرم افزار های اکسل و SPSS به طبقه بندی متغیر های مالیات سبز پرداخته شد.در گام نخست با استفاده از رویکرد تحلیل خبرگی با استفاده از روش دلفی فازی معیار‌ها و الگوهای موثر بر روی مالیات سبز شناسایی شد و پس از غربالگری الگوهای اجرایی معرفی گردید .در مرحله بعد با کمک روش دیمتل در محیط ارزیابی فازی به ارزیابی الگوهای اجرایی نسبت به بکدیگر پرداخته شدو در نهایت در الگوی تحلیل شبکه فازی که رویکردی جامع نگرانه به مساله مالیات سبز می‌باشد الگوهای شناسایی شده ، طبقه‌بندی گردید. یافته ها:. ابعاد مختلف بررسی شده در این پژوهش به ترتیب کارایی محوری ، بعد حفظ کننده و ارتقاء دهنده کیفیت محیط زیست ، بعد قابلیت کاربرد در حوزه های مختلف ، بعد افزایش دهنده درآمد و مؤثر در اقتصاد و بعد مؤثر بر توسعه پایدار می باشد.که در این میان بعد قابلیت کاربرد با وزن 1997 / 0 بیشترین وزن را داشته است. در رتبه دوم بعد کارایی محوری به وزن 1873 / 0 بوده اند. میانگین ابعاد برابر با 1659 / 0 می باشد.بحث و نتیجه گیری: اساساً این مالیات برای کاهش تأثیر منفی بر محیط زیست ناشی از فعالیت های کسب و کار مورد استفاده قرار می گیرد. با توجه به اهمیت مالیات سبز پیشنهاد می گردد مالیات سبز در سبد سیاست های زیست محیطی دولت باید قرار بگیرد.مالیات‌های زیست‌محیطی شرکت را ملزم می کند که هزینه‌های آلودگی خود را با فعالیت های محیطی جبران نمایند و یا مالیات بیشتری پرداخت نمایند.
Background and Aim: Green taxes are one of the old economic tools in environmental protection that have been used for many years in different countries. The use of this tool is very necessary in the cases suggested by environmental economics and prevents the release of excessively optimal social pollutants. The use of green taxation as a favorable mechanism to help curb climate change and promote environmentally sustainable occupational practices was supported. Methods: The study of green tax design is the main subject of this research. Research and study of the practical application of green tax It is necessary to learn the background information about it. Definition and classification of green tax is the existential reason behind green tax. Statistically, it was determined using Cochran's test and by designing a questionnaire and checking their validity and reliability (in the case of the reliability of the questionnaire, the compatibility coefficient of the comparisons was 0.0196, which is less than 0.1, so the comparisons can be made. () In order to evaluate the results with the help of Excel and SPSS software, green tax variables were classified. Green was identified and after screening the executive patterns were introduced. In the next step, with the help of Demetel method in the fuzzy evaluation environment, the executive patterns were evaluated in relation to each other. Classified Took.Findings: The various dimensions studied in this study are the core efficiency, the dimension of maintaining and improving the quality of the environment, the dimension of applicability in various fields, the dimension of increasing income and effective in the economy, and the dimension of sustainable development, respectively. Among the dimensions, it could be used with a weight of 0.97, with the highest weight. In the second place, the axial efficiency weighs 0.1873. The average dimension is equal to 0.1659.Discussion and Conclusion: Basically, this tax is used to reduce the negative impact on the environment caused by business activities. Given the importance of green taxes, it is suggested that green taxes should be included in the government's environmental policy portfolio. Environmental taxes require companies to offset their pollution costs with environmental activities or pay higher taxes.
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2- Yazidnia, N., and Rasaian, A. (1388). Capital structure and corporate income tax in Iran. Research Journal of Taxation, new period - 17(4 (series 52)), 31-43. .(In Persian)
3- Etemadi, H., and Sepasi, S., and Sari, M. (2016). Risk assessment of corporate tax minimization policies. Experimental studies of financial accounting, 14(54), 1-17. .(In Persian)
4-Ansari Ramandi, Alireza, (2017), Green taxes and their effects on the environment, National Conference on Management, Accounting and Business Development, Ghaemshahr, Farvardin Institute of Higher Education
5- Bilali, Hamido colleagues (2017), Determining the optimal rate of green tax on greenhouse gas emissions in dairy farms of Hamedan province, Quarterly Journal of Economics and Agricultural Development. .(In Persian)
6-Porhashmi, Seyyed Abbas et al. (2017), a review of international documents and aspects of the realization of green economy by presenting the general frameworks of green tax, International Conference on Society and Environment, Tehran, University of Tehran. .(In Persian)
7- Jabari, Amir et al. (2016), Green Tax and Double Benefit in Iran's Economy, World National Scientific Research Conference in Management, Accounting, Law and Social Sciences, Shiraz, Islamic Azad University, Zarghan Branch - Shushtar University of Applied Sciences. .(In Persian)
8- Khanzadi, Azad et al. (2017) Investigating the effects of the implementation of the green tax policy on the emission of pollutants with an emphasis on the development of renewable energy in the provinces of the western region, National Conference on Sustainable Development of Kermanshah Province, Kermanshah, Razi University. .(In Persian)
9-Zarei, Parisa et al. (2017) Simulation and prediction of the effect of green tax on energy consumption and intensity in Iran using genetic algorithm, 12th Conference on Fiscal and Tax Policies of Iran, Tehran, Shahid Beheshti University - Faculty of Economics and Political Sciences . .(In Persian)
10- Sharadi Nasab, Samaneh et al. (2017), Sustainable development and environment with an emphasis on resilience economy strategy, 4th international conference on environmental engineering with a focus on sustainable development, Tehran, Center for achieving sustainable development - Mehr Arvand Institute of Higher Education. .(In Persian)
11-Fallah Khoshbat, Zahra et al. (2018), Implementation of green tax policy as a tool to achieve sustainable development, Second International Eco Energy Conference, Tehran, Federation of Energy Exports and Related Industries - Eco Economic Cooperation Organization - Energy Scientific Association - Iranian Biofuels Scientific Association. .(In Persian)
12-Majdi, Alireza et al., (2017), Compensation for environmental damages and its relationship with green tax, International Conference on Society and Environment, Tehran, University of Tehran. .(In Persian)
13- Moslemzadeh, Shadman, (2017), green tax and the path of economic development, the fifth national conference of applied researches in management and accounting, Tehran, Iran Management Association. .(In Persian)
14-Mirzaei, Maitham et al.(2017), Review of Green Tax, Second International Conference on New Developments in Management, Economics and Accounting, Tehran, Allameh Khoei Institute of Higher Education (RA) - Kosh International Company.(In Persian)
15-Avi-Yonah, R. S. and Uhlmann, D. M. 2009. Combating global climate
change: Why a carbon tax is a better response to global warming than cap
and trade. Stanford Environmental Law Journal, 28 (1): 3-50.
16-Maphosa, M. J. 2013. A comparative study of effectiveness of green taxes in
South Africa and developed countries. LLM Tax Law, University of Pretoria.
Available: http://repository.up.ac.za/handle/2263/41314
17-Heine, D., Norregaard, J. and Parry, I. 2012. Environmental tax reform:
principles from theory and practice to date. International Monetary Fund.
18-Muller, N. Z. and Mendelsohn, R. 2009. Efficient pollution regulation: getting
the prices right. The American Economic Review, 99 (5): 1714-1739.
19-Blackman, A., Osakwe, R. and Alpizar, F. 2010. Fuel tax incidence in
developing countries: The case of Costa Rica. Energy Policy, 38 (5): 2208-
2215.
20-Di Maria, C., Smulders, S. and Van der Werf, E., 2017. Climate policy with tied
hands: optimal resource taxation under implementation lags. Environmental and
Resource Economics, 66(3), pp.537-551.
21-Lin, H., Tao, Q., Fengxiang, G. and Zhiwei, T., 2011. Study on Green Production
Oriented Chinese Resource Tax Reform HUANG. Energy Procedia, 5, pp.1055-1
1- Arshadhi, A., Najafizadeh, S., Mahdavi, M., 2018. The impact of value added tax on prices in Iran. Researches and economic policies. .(In Persian)
2- Yazidnia, N., and Rasaian, A. (1388). Capital structure and corporate income tax in Iran. Research Journal of Taxation, new period - 17(4 (series 52)), 31-43. .(In Persian)
3- Etemadi, H., and Sepasi, S., and Sari, M. (2016). Risk assessment of corporate tax minimization policies. Experimental studies of financial accounting, 14(54), 1-17. .(In Persian)
4-Ansari Ramandi, Alireza, (2017), Green taxes and their effects on the environment, National Conference on Management, Accounting and Business Development, Ghaemshahr, Farvardin Institute of Higher Education
5- Bilali, Hamido colleagues (2017), Determining the optimal rate of green tax on greenhouse gas emissions in dairy farms of Hamedan province, Quarterly Journal of Economics and Agricultural Development. .(In Persian)
6-Porhashmi, Seyyed Abbas et al. (2017), a review of international documents and aspects of the realization of green economy by presenting the general frameworks of green tax, International Conference on Society and Environment, Tehran, University of Tehran. .(In Persian)
7- Jabari, Amir et al. (2016), Green Tax and Double Benefit in Iran's Economy, World National Scientific Research Conference in Management, Accounting, Law and Social Sciences, Shiraz, Islamic Azad University, Zarghan Branch - Shushtar University of Applied Sciences. .(In Persian)
8- Khanzadi, Azad et al. (2017) Investigating the effects of the implementation of the green tax policy on the emission of pollutants with an emphasis on the development of renewable energy in the provinces of the western region, National Conference on Sustainable Development of Kermanshah Province, Kermanshah, Razi University. .(In Persian)
9-Zarei, Parisa et al. (2017) Simulation and prediction of the effect of green tax on energy consumption and intensity in Iran using genetic algorithm, 12th Conference on Fiscal and Tax Policies of Iran, Tehran, Shahid Beheshti University - Faculty of Economics and Political Sciences . .(In Persian)
10- Sharadi Nasab, Samaneh et al. (2017), Sustainable development and environment with an emphasis on resilience economy strategy, 4th international conference on environmental engineering with a focus on sustainable development, Tehran, Center for achieving sustainable development - Mehr Arvand Institute of Higher Education. .(In Persian)
11-Fallah Khoshbat, Zahra et al. (2018), Implementation of green tax policy as a tool to achieve sustainable development, Second International Eco Energy Conference, Tehran, Federation of Energy Exports and Related Industries - Eco Economic Cooperation Organization - Energy Scientific Association - Iranian Biofuels Scientific Association. .(In Persian)
12-Majdi, Alireza et al., (2017), Compensation for environmental damages and its relationship with green tax, International Conference on Society and Environment, Tehran, University of Tehran. .(In Persian)
13- Moslemzadeh, Shadman, (2017), green tax and the path of economic development, the fifth national conference of applied researches in management and accounting, Tehran, Iran Management Association. .(In Persian)
14-Mirzaei, Maitham et al.(2017), Review of Green Tax, Second International Conference on New Developments in Management, Economics and Accounting, Tehran, Allameh Khoei Institute of Higher Education (RA) - Kosh International Company.(In Persian)
15-Avi-Yonah, R. S. and Uhlmann, D. M. 2009. Combating global climate
change: Why a carbon tax is a better response to global warming than cap
and trade. Stanford Environmental Law Journal, 28 (1): 3-50.
16-Maphosa, M. J. 2013. A comparative study of effectiveness of green taxes in
South Africa and developed countries. LLM Tax Law, University of Pretoria.
Available: http://repository.up.ac.za/handle/2263/41314
17-Heine, D., Norregaard, J. and Parry, I. 2012. Environmental tax reform:
principles from theory and practice to date. International Monetary Fund.
18-Muller, N. Z. and Mendelsohn, R. 2009. Efficient pollution regulation: getting
the prices right. The American Economic Review, 99 (5): 1714-1739.
19-Blackman, A., Osakwe, R. and Alpizar, F. 2010. Fuel tax incidence in
developing countries: The case of Costa Rica. Energy Policy, 38 (5): 2208-
2215.
20-Di Maria, C., Smulders, S. and Van der Werf, E., 2017. Climate policy with tied
hands: optimal resource taxation under implementation lags. Environmental and
Resource Economics, 66(3), pp.537-551.
21-Lin, H., Tao, Q., Fengxiang, G. and Zhiwei, T., 2011. Study on Green Production
Oriented Chinese Resource Tax Reform HUANG. Energy Procedia, 5, pp.1055-1