A comparative study of the position of the green tax in the documents of the World Trade Organization and the six development programs in Iran

Subject Areas : International Legal Research

isaac nematollahi ¹ , Leila raisi Dezki ^{2 *} , Zeynab Poorkhaghan Shahrezaee ³

1 - .PhD. student in Public International Law, Department of Public International Law, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran.
2 -
3 - Department of Public International Law, Isfahan (Khorasgan) Branch ،Islamic Azad University, Isfahan, Iran

Received: 2024-11-03 Accepted : 2025-07-31 Published : 2025-08-19

Keywords: green tax, environmental tax, Iran's development documents, World Trade Organization.,

Abstract :

Today, most countries in the world, due to environmental pollution and global warming, use different tools to control these problems, including green tax. The purpose of these taxes is to deal with environmental pollution by reducing the production of natural pollutants. Considering the important role of green tax in protecting the environment, the author seeks to investigate the role of the green tax in trade organization agreements and development programs in Iran. From the review of international documents, including the documents of the World Trade Organization and internal documents, the findings of the research indicate that, unlike the documents of the World Trade Organization, which emphasizes the green tax to protect the environment In Iran's development plans, despite the country's urgent need to control and prevent pollution, green tax has not been given such attention, and its importance in development plans attention has not been paid. On the other hand, the most important goal in levying a green tax based on the documents of the World Trade Organization is non-discrimination and environmental protection. While in Iran's laws and development plans, there is some kind of discrimination in tax collection between domestic and imported products. According to the findings of the research, the importance of green tax in the development plans of the Islamic Republic of Iran is not enough and it needs to be revised in the next development policies and plans. The current research will be descriptive-analytical.

 

 

 

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