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

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. *(Corresponding Author)
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: 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.

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