Feasibility Study of Implementing Green Tax System in Iran

Subject Areas : Environmental managment

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 - Islamic Azad University, Science and Research Branch of Tehran
2 - Assistant Professor of Environmental Economics- Faculty of Natural Resources and Environment- Islamic Azad University, Science and Research Branch of Tehran
3 - Associate Professor of Environmental Economics - Faculty of Natural Resources and Environment - Islamic Azad University, Tehran Science and Research Branch
4 - Professor of Payam Noor University

Received: 2022-06-27 Accepted : 2022-07-05 Published : 2022-03-21

Keywords: Economy, Politics, Environment, taxation,

Abstract :

Background and Aim: Green taxes are one of the old economic tools in environmental protection that have been used for many years in different countries. The use of this tool is very necessary in the cases suggested by environmental economics and prevents the release of excessively optimal social pollutants. The use of green taxation as a favorable mechanism to help curb climate change and promote environmentally sustainable occupational practices was supported. Methods: The study of green tax design is the main subject of this research. Research and study of the practical application of green tax It is necessary to learn the background information about it. Definition and classification of green tax is the existential reason behind green tax. Statistically, it was determined using Cochran's test and by designing a questionnaire and checking their validity and reliability (in the case of the reliability of the questionnaire, the compatibility coefficient of the comparisons was 0.0196, which is less than 0.1, so the comparisons can be made. () In order to evaluate the results with the help of Excel and SPSS software, green tax variables were classified. Green was identified and after screening the executive patterns were introduced. In the next step, with the help of Demetel method in the fuzzy evaluation environment, the executive patterns were evaluated in relation to each other. Classified Took.Findings: The various dimensions studied in this study are the core efficiency, the dimension of maintaining and improving the quality of the environment, the dimension of applicability in various fields, the dimension of increasing income and effective in the economy, and the dimension of sustainable development, respectively. Among the dimensions, it could be used with a weight of 0.97, with the highest weight. In the second place, the axial efficiency weighs 0.1873. The average dimension is equal to 0.1659.Discussion and Conclusion: Basically, this tax is used to reduce the negative impact on the environment caused by business activities. Given the importance of green taxes, it is suggested that green taxes should be included in the government's environmental policy portfolio. Environmental taxes require companies to offset their pollution costs with environmental activities or pay higher taxes.

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