Investigating the green tax approach in the country, with the help of Fazi and Dimtel method

Subject Areas : Environmental Economics

javad  Rasmi ¹ (PhD student in Environmental Economics, Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran.)
Zahra  Abedi ² (Assistant Professor of Environmental Economics, Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran. *(Corresponding Author))
Mostafa  Panahi ³ (- Assistant Professor of Environmental Economics, Faculty of Natural Resources and Environment, Science and Research Branch, Islamic Azad University, Tehran, Iran.)
Yeganeh  Mousavi Jahromi ⁴ (Professor of Payam Noor University)

Received: 2022-05-15 Accepted : 2022-07-13 Published : 2023-06-22

Keywords: Environment, Sustainable development, Natural Resources, Tax,

Abstract :

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.

References:

1. 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)


2. 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)


3. 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)


4. 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)


5. 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)


6. 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)


7. 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)


8. 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)


9. 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.


10. Fan, X., Li, X., & Yin, J. (2019). Impact of environmental tax on green development: A nonlinear dynamical system analysis. PloS one, 14(9).


11. 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.


12. Karydas, C., & Zhang, L. (2019). Green tax reform, endogenous innovation and the growth dividend. Journal of Environmental Economics and Management, 97, 158-181.


13. Labandeira, X., Labeaga, J. M., & López-Otero, X. (2019). New Green Tax Reforms: Ex-Ante Assessments for Spain. Sustainability, 11(20), 5640.


14. Labeaga, J. M., & Labandeira, X. (2020). Economics of Environmental Taxes and Green Tax Reforms.