بررسی رویکرد مالیات سبز در کشور، با کمک روش فازی و دیمتل
محورهای موضوعی :
اقتصاد محیط زیست
جواد رسمی
1
,
زهرا عابدی
2
,
مصطفی پناهی
3
,
یگانه موسوی جهرمی
4
1 - دانشجوی دکتری اقتصاد محیط زیست،دانشکده منابع طبیعی و محیط زیست، واحد علوم و تحقیقات،دانشگاه آزاد اسلامی، تهران، ایران.
2 - استادیار رشته اقتصاد محیط زیست، دانشکده منابع طبیعی و محیط زیست، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران. *(مسوول مکاتبات)
3 - استادیار رشته اقتصاد محیط زیست، دانشکده منابع طبیعی و محیط زیست، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
4 - استاد دانشگاه پیام نور.
تاریخ دریافت : 1401/02/25
تاریخ پذیرش : 1401/04/22
تاریخ انتشار : 1402/04/01
کلید واژه:
منابع طبیعی,
محیط زیست,
مالیات,
توسعه پایدار,
چکیده مقاله :
زمینه و هدف: دولت های کشورهای در حال توسعه ملاحظه کردند که مالیات های زیست محیطی علاوه بر کمک به تحقق اهداف زیست محیطی، دستیابی به سایر اهداف اقتصادی و اجتماعی از قبیل کاهش نرخ بیکاری را نیز ممکن می سازند. در گذشته، سیاست هایی که هدفشان به حداقل رساندن نرخ بیکاری بوده، تأثیر منفی بر سایر اهداف سیاست دارند، زیرا آنها درآمدهای خصوصی را کاهش می دهند، به ویژه برای افراد در مزایای دولت. بنابراین، اجرای سیاست های زیست محیطی از نظر سیاسی دشوار است. با این حال، برای اینکه اصلاحات مالیات سبز از لحاظ اجتماعی قابل قبول باشند، باید سیاست های مکمل مانند کاهش هزینه های عمومی برای کاهش بار مالیات سبز بر بخش خصوصی به حداقل برسند.
روش بررسی: مالیات های سبز منجر به کاهش رفاه اجتماعی شده و تأثیر بیشتری بر هزینه های عمومی درون زا دارد بنابراین، به حداقل رساندن هزینه های عمومی به عنوان یک سیاست مکمل برای پیشبرد اثرات بازار کار اصلاحات مالیات سبز در کشورهای در حال توسعه ناموفق خواهد بود.
یافته ها: در نتیجه، سیاست گذاران در این کشورها باید به دنبال روش های دیگری برای کمک به آنها در کاهش بار مالیاتی سبز بر کار باشند که به نوبه خود، آنها را قادر به اجرای اصلاحات مالیاتی محیط زیست خواهد کرد.
بحث و نتیجه گیری: در مطالعه حاضر از نرم افزار Spss26 برای توصیف جامعه آماری و داده های تحقیق از نرم افزار Excelبرای تکنیک دیمتل و تحلیل دلفی فازی و نرم افزار ANP فازی استفاده می گردد.در سطح دوم از روش دلفی فازی با استفاده از Excel استفاده می گردد، در سطح سوم نیز بر اساس سوالات و متغیر های تشکیل دهنده از فرایند تحلیل شبکه‌ای فازی (FANP) استفاده گردید. در سطح آخر برای بررسی روابط از تکنیک دیمتل استفاده شد.
چکیده انگلیسی:
Background and Objective: The governments of developing countries noticed that environmental taxes, in addition to helping to achieve environmental goals, also make it possible to achieve other economic and social goals such as reducing the unemployment rate. In the past, policies aimed at minimizing the unemployment rate have a negative impact on other policy goals because they reduce private incomes, especially for people on government benefits. Therefore, it is politically difficult to implement environmental policies. However, for green tax reforms to be socially acceptable, complementary policies such as public spending cuts should be minimized to reduce the burden of green taxes on the private sector.Material and Methodology: Green taxes lead to a decrease in social welfare and have a greater impact on endogenous public expenditures. Therefore, minimizing public expenditures as a complementary policy to promote the labor market effects of green tax reforms in developing countries will fail. Was.
Findings: As a result, policymakers in these countries should look for other ways to help them reduce the green tax burden on business, which in turn will enable them to implement environmental tax reforms.
Discussion and Conclusion: In the present study, Spss26 software is used to describe the statistical population and research data, Excel software is used for the Dimtel technique and fuzzy Delphi analysis and fuzzy ANP software. In the second level, the fuzzy Delphi method is used using Excel. In the third level, Fuzzy Network Analysis Process (FANP) was used based on the constituent questions and variables. At the last level, Dimetal technique was used to check the relationships.
منابع و مأخذ:
Bilali, Hamid; Qasim Khaledian and Ahmad Sam Deliri, 2017, Determining the optimal green tax rate on greenhouse gas emissions in dairy farms in Hamedan province, Quarterly Journal of Agricultural Economics and Development. (In Persian)
Porfashmi, Seyyed Abbas; Youssef Hojat and Elahapourkarimi, 2017, a review of international documents and aspects of realizing the green economy by presenting the general frameworks of green tax, International Conference on Society and Environment, Tehran, University of Tehran. (In Persian)
Jabari, Amir and Ghazal Firouzeh, 2016, Review of green tax and double benefit in Iran's economy, World National Conference on Scientific Research in Management, Accounting, Law and Social Sciences, Shiraz, Islamic Azad University, Zarghan Branch - Shoshtar University of Applied Sciences. (In Persian)
Khanzadi, Azad and Shiva Qadri, 2017, Investigating the effects of green tax policy implementation on pollutant emissions with an emphasis on the development of renewable energy in the provinces of the western region, Kermanshah National Sustainable Development Conference, Kermanshah, Razi University. (In Persian)
Khanzadi, Azad; Mohammad Sharif Karimi and Jaloh Sifouri, 2018, Green Tax, Emission of Pollutants and Development of Renewable Energy, 14th Conference on New Researches in Science and Technology, in electronic form, Alam Mohoran Asman Company. (In Persian)
Rahimi Babroei, Mohammad Reza, 2016, the effect of green tax in reducing environmental risks, the 5th International Congress on Civil Engineering, Architecture and Urban Development, Tehran, Conference Permanent Secretariat. (In Persian)
Sardhi Nasab, Samaneh and Mohsen Sardadi Nasb, 2017, sustainable development and environment with an emphasis on resilience economy strategy, the fourth international conference on environmental engineering with a focus on sustainable development, Tehran, Center for Sustainable Development Solutions - Mehr Arvand Institute of Higher Education. (In Persian)
Majdi, Alireza and Fatemeh Salmanzadeh, 2018, Compensation for environmental damages and its relationship with green tax, International Conference on Society and Environment, Tehran, University of Tehran. (In Persian)
Bi, H., Xiao, H., & Sun, K. (2019). The impact of carbon market and carbon tax on green growth pathway in China: A dynamic CGE model approach. Emerging Markets Finance and Trade, 55(6), 1312-1325.
Fan, X., Li, X., & Yin, J. (2019). Impact of environmental tax on green development: A nonlinear dynamical system analysis. PloS one, 14(9).
Feng, C. C., Chang, K. F., Lin, J. X., & Lin, S. M. (2020). The Distributional Effect of A Carbon Tax on Income in Taiwan. Sustainability, 12(4), 1530.
Karydas, C., & Zhang, L. (2019). Green tax reform, endogenous innovation and the growth dividend. Journal of Environmental Economics and Management, 97, 158-181.
Labandeira, X., Labeaga, J. M., & López-Otero, X. (2019). New Green Tax Reforms: Ex-Ante Assessments for Spain. Sustainability, 11(20), 5640.
Labeaga, J. M., & Labandeira, X. (2020). Economics of Environmental Taxes and Green Tax Reforms.
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Bilali, Hamid; Qasim Khaledian and Ahmad Sam Deliri, 2017, Determining the optimal green tax rate on greenhouse gas emissions in dairy farms in Hamedan province, Quarterly Journal of Agricultural Economics and Development. (In Persian)
Porfashmi, Seyyed Abbas; Youssef Hojat and Elahapourkarimi, 2017, a review of international documents and aspects of realizing the green economy by presenting the general frameworks of green tax, International Conference on Society and Environment, Tehran, University of Tehran. (In Persian)
Jabari, Amir and Ghazal Firouzeh, 2016, Review of green tax and double benefit in Iran's economy, World National Conference on Scientific Research in Management, Accounting, Law and Social Sciences, Shiraz, Islamic Azad University, Zarghan Branch - Shoshtar University of Applied Sciences. (In Persian)
Khanzadi, Azad and Shiva Qadri, 2017, Investigating the effects of green tax policy implementation on pollutant emissions with an emphasis on the development of renewable energy in the provinces of the western region, Kermanshah National Sustainable Development Conference, Kermanshah, Razi University. (In Persian)
Khanzadi, Azad; Mohammad Sharif Karimi and Jaloh Sifouri, 2018, Green Tax, Emission of Pollutants and Development of Renewable Energy, 14th Conference on New Researches in Science and Technology, in electronic form, Alam Mohoran Asman Company. (In Persian)
Rahimi Babroei, Mohammad Reza, 2016, the effect of green tax in reducing environmental risks, the 5th International Congress on Civil Engineering, Architecture and Urban Development, Tehran, Conference Permanent Secretariat. (In Persian)
Sardhi Nasab, Samaneh and Mohsen Sardadi Nasb, 2017, sustainable development and environment with an emphasis on resilience economy strategy, the fourth international conference on environmental engineering with a focus on sustainable development, Tehran, Center for Sustainable Development Solutions - Mehr Arvand Institute of Higher Education. (In Persian)
Majdi, Alireza and Fatemeh Salmanzadeh, 2018, Compensation for environmental damages and its relationship with green tax, International Conference on Society and Environment, Tehran, University of Tehran. (In Persian)
Bi, H., Xiao, H., & Sun, K. (2019). The impact of carbon market and carbon tax on green growth pathway in China: A dynamic CGE model approach. Emerging Markets Finance and Trade, 55(6), 1312-1325.
Fan, X., Li, X., & Yin, J. (2019). Impact of environmental tax on green development: A nonlinear dynamical system analysis. PloS one, 14(9).
Feng, C. C., Chang, K. F., Lin, J. X., & Lin, S. M. (2020). The Distributional Effect of A Carbon Tax on Income in Taiwan. Sustainability, 12(4), 1530.
Karydas, C., & Zhang, L. (2019). Green tax reform, endogenous innovation and the growth dividend. Journal of Environmental Economics and Management, 97, 158-181.
Labandeira, X., Labeaga, J. M., & López-Otero, X. (2019). New Green Tax Reforms: Ex-Ante Assessments for Spain. Sustainability, 11(20), 5640.
Labeaga, J. M., & Labandeira, X. (2020). Economics of Environmental Taxes and Green Tax Reforms.
