Investigating the classification process of green tax in environmental instruments, in order to achieve sustainable development

Subject Areas : Environmental Economics

Javad Rasmi ¹ , Zahra Abedi ² , mostafa panahi ³ , yeganeh Mousavi jahromi ⁴

1 - PhD student in Environmental Economics, Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 - Assistant Professor of Environmental Economics, Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran. * (CorrespondingAuthor)
3 - Assistant Professor of Environmental Economics, Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran.
4 - Professor of Payam Noor University.

Received: 2021-12-25 Accepted : 2022-06-20 Published : 2022-11-22

Keywords: environmental tools, Green tax, Sustainable development,

Abstract :

Background and Objective: One of the challenges faced by governments in the last century is environmental crises such as temperature increase, climate changes, environmental pollution, loss of plant and animal species, etc. European and North American or Japanese governments often use green finance laws and instruments to advance their environmental protection policies.Material and Methodology:  In this research, in the first step, the researcher will identify the effective criteria and models on the green tax by using the expert analysis approach using the fuzzy Delphi method, and after screening, he will introduce the implementation models. In the second step, by using the causal theory of the Dimtel method in the fuzzy evaluation environment (due to the high precision of the fuzzy method approach, this approach has been used in the analysis), the tolerance evaluation of the executive models will be carried out. Finally, the correlation executive model will be presented. The fuzzy network analysis model, which is a comprehensive approach to the green tax open environment problem, will classify and grade the identified patterns.Findings: Using analytical and library methods, this study shows that tax, as one of the financial policy tools, plays an important role in sustainable growth and development and ensuring social justice. The main goal of this research is to investigate the classification process of green tax in environmental instruments, in order to achieve sustainable development.Discussion and conclusion: Iran can increase the share of its tax revenues and leave a positive impact on the quality of the environment by designing and implementing green tax (environmental taxes) as one of the common tax bases in the countries of the region.

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