List of Articles Green tax

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  1 - Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision: The Interpretive Ranking Process (IRP)
  Behzad Ghobadi Houshang Amiri Ghasem Rekabdar
  10.30495/jfksa.2021.19251
  In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate deci More

  In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate decision-making to balance equity. Congestion decision making as a concept with pluralism of values at the level of the capital market has been considered as a philosophical theoretical approach in recent years. The existence of such values in decision-making, while it can lead to greater interaction between the company and stakeholders, can help increase sustainability in various areas such as environment, taxation, economics, etc. Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision by Interpretive Ranking Process (IRP). In this research, in order to identify the components (consequences of glass ceiling) and research propositions (hegemonic of power acceptance), a combined analysis was performed with the participation of 15 accounting experts at the university level and In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 22 CEO in Capital Market. The results showed that the statement of social responsibility in decision making (B2); Reducing conflict of interest in decision-making (B5) and legitimacy in decision-making (B6) are the most influential philosophical themes in crowdfunding decision-making at the capital market level, which reinforces the consequence of reducing environmental pollution as a component of green tax sustainability. This result suggests that crowdfunding decision-making, which describes the pursuit of a significant level of pluralistic social values, reinforces the implications of green taxes for the future, as companies increase their social responsibilities by expanding their social responsibilities to strengthen productive infrastructure. Reduce themselves and, through the disclosure of voluntary information in the form of financial statements, enrich social confidence and trust through insight into congestion decisions. Manuscript profile
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  2 - Green tax effect on unemployment (Case Study of the Economic Cooperation Organization member states)
  نارسیس امین رشتی ابراهیم صیامی عراقی
  Green taxation in the new concept tax is considered as an effective and applicative base which prevents pollution. This kind of tax that is based on cost decreases in the rate of pollution and increases efficiency in the economy. In these circumstances , the government More

  Green taxation in the new concept tax is considered as an effective and applicative base which prevents pollution. This kind of tax that is based on cost decreases in the rate of pollution and increases efficiency in the economy. In these circumstances , the government is going to obtain a new source of tax revenue that , considering a neutral situation in the received tax revenues , can decrease taxes the corporate tax and wage and salary tax . The imposition of the latter two taxes misallocate resources. However, this type of taxation has been able to improve successfully the quality of the living environment ; but that whether it can be substituted for other taxes is a hypothesizes for inquiry which should be examined as a double benefit one . In this study the above hypothesis has been tested by time series – cross section data for some of OECD countries which use green tax explicitly , using the two models mentioned . The results indicate that in the first model the diffusion of greenhouse gas affects the green tax in the second model in which the green tax is considered to be autonomous , it can be effective unemployment. Manuscript profile
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  3 - Green Tax from the Perspective of Environmental Rights with an Emphasis on Iran's Legal System
  Mahsa Hashemi Samaneh Rahmatifar Ehsan Aghamohammadi Aghaie
  10.30495/IJSS.2023.73260.1397
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  4 - Evaluating the Effect of Tax Auditor’s Talent Strategies on the Green Tax Sustainability Consequences: Atanassov's Intuitive Fuzzy Logic Approach
  Abdolreza Faraji neda nafari Yousef Mohamadi Moghadam
  10.30495/jma.2023.23159
  One of the important aspects in tax sustainability that has not been paid much attention in past studies is the strategies of talent acquisition of tax auditors that in this study, based on Atanasov's intuitive fuzzy logic approach, an attempt has been made to identify More

  One of the important aspects in tax sustainability that has not been paid much attention in past studies is the strategies of talent acquisition of tax auditors that in this study, based on Atanasov's intuitive fuzzy logic approach, an attempt has been made to identify the most effective green tax sustainability consequences by screening tax auditor’s talent strategies. This study is developmental in terms of methodology and it is a mixed research in terms of data collection type. In this research, in the qualitative part, based on meta-composite analysis processes, it was tried to first identify the researches related to the two concepts of tax auditor talent strategies and green tax sustainability consequences, and then determine the research components and themes based on the critical evaluation scale. In addition, in the continuation of the qualitative part, Delphi analysis used to determine the limit of theoretical consensus. In the quantitative part, with the aim of determining the most effective talent search strategy for tax auditors in the most favorable consequences of green tax sustainability, intuitive fuzzy evaluation used based on Atanasov's logic. In this research, 12 tax audit research experts at the university level participated in the qualitative part and 25 tax auditors filled in the matrix questionnaires in the quantitative part. The results in the qualitative part indicate the existence of 5 themes as tax auditor’s talent strategies and 4 components as the green tax sustainability consequences. The results in the quantitative part also showed based on the fuzzy Vicor analysis process, the most important parameter of the research topics (talent finding strategies of tax auditors) is the function of professional maturity. It was also found that the most desirable consequence of green tax sustainability is the reduction of environmental pollution based on the effect of the theme of professional maturity. The obtained result shows that the companies, based on the improvement of the functions based on the professional maturity of the tax auditors, can understand that by strengthening their operational processes based on upgrading the level of technology and waste recycling, they should be responsible for reducing environmental pollution. Take action and this process can gradually become a part of the social norms of the companies in front of the beneficiaries. Manuscript profile
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  5 - Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision
  Behzad Ghobadi Houshang Amiri Ghasem Rekabdar
  10.30495/jest.2023.60877.5391
  Purpose: Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among w More

  Purpose: Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; but whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. The purpose of this research is Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision. Design/methodology/approach: The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a small part was 22 managers of capital market companies, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-combined analysis of the selected researches, 6 crowded / pluralistic decision propositions and 4 consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis. Finding: The results in this section identify the most influential crowded / pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; It was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence. Manuscript profile
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  6 - Assessing of Green Tax Sustainability Based on Obstacles to Implementing the Tax Administration's Notification Policy
  Maha Taheri Gholamreza Memarzade Tehran Morteza Moosa Khani
  10.30495/jest.2022.67046.5673
  Background and Objective: One of the important issues in the tax administration is the lack of acceptable performance and defined goals for notification policies. The purpose of this research is Assessing of Green Tax Sustainability Based on Obstacles to Implementing th More

  Background and Objective: One of the important issues in the tax administration is the lack of acceptable performance and defined goals for notification policies. The purpose of this research is Assessing of Green Tax Sustainability Based on Obstacles to Implementing the Tax Administration's Notification Policy. Material and Methodology: This research is developmental in terms of methodology and is combined in terms of data collection type. In this study, in the qualitative part, based on meta-analysis processes, an attempt was made to first identify researches related to the two concepts of barriers to the Implementing the Tax Administration's Notification Policy and the consequences of green tax sustainability, and then to determine the components and themes of the research based on critical evaluation scale. Also in the qualitative part, Delphi analysis was used to determine the extent of theoretical consensus. In a Quantitative part, were used intuitionistic fuzzy sets (IFSs). Findings: The results showed that structural barrier is considered as the most effective theme of barriers to the implementation of notification policies which can interfere with the sustainability of the consequences of green tax sustainability. Discussion and Conclusion: The result shows that the obstacles to the implementation of the notification policies of the Tax Administration neutralize environmental pollution as the most important consequence of green tax sustainability, and this issue makes the consequences of green tax sustainability practically not have the necessary impact on the economy. Manuscript profile
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  7 - Investigating the classification process of green tax in environmental instruments, in order to achieve sustainable development
  Javad Rasmi Zahra Abedi mostafa panahi yeganeh Mousavi jahromi
  10.30495/jest.2022.64989.5593
  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 govern More

  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. Manuscript profile
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  8 - Modeling the Effects of Green Tax on Health Sector Costs Using a Computable General Equilibrium Model
  Mohammad Ali Torki Harchegani Nazar Dahmardeh
  Abstract The purpose of this paper is to consider the effects of green taxes on health costs in Iran. Accordingly, to achieve this goal, a computable general equilibrium model was used taking into account the interactions between energy, economy, environment and health More

  Abstract The purpose of this paper is to consider the effects of green taxes on health costs in Iran. Accordingly, to achieve this goal, a computable general equilibrium model was used taking into account the interactions between energy, economy, environment and health sectors simultaneously. The model was calibrated with data from the Social Accounting Matrix of 2011 and the endogenous variables of the model were calculated using the GAMS software using MCP technique. The results showed that by increasing the green tax rates, the health costs caused by the reduction of air pollution would be significantly reduced. Also, the financial impact on health indicators included mortality, morbidity and non-health effects of air pollution were estimated 62, 26.4 and 11.6 percent, respectively. Based on the results, implementation of green taxes can be reduced the health costs of air pollution. Manuscript profile
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  9 - Household Fuels Use and Related Environmental Policy options (A Case Study of Iran)
  Jamshid Pajooyan Marjan Damankeshide
  Environmental taxes, so called Pigouian or Green tax, are considered as a policy instrument to control pollution. Green taxes are a sort of levies on expenditure and used by government as a fiscal policy tool to prevent pollution activities of any economic agents .in co More

  Environmental taxes, so called Pigouian or Green tax, are considered as a policy instrument to control pollution. Green taxes are a sort of levies on expenditure and used by government as a fiscal policy tool to prevent pollution activities of any economic agents .in contrast to direct and indirect taxes, Green tax has more advantages, for it can provide revenue for government and also can mitigate the negative effect of externalities. As such it renders a two-sided effect on efficiency ground. Towards this ends, the Rotterdam demand system was applied to this study. The findings of this paper indicate that the adoption of green tax policy would encourage the household to substitute other sources of clean energy for fuels use (oil and gas) and hence contribute to environment protection. Manuscript profile
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  10 - The relationship between government policies on environment, expenditures and Good Governance.
  Katayon Jalalian Jamshid Pajoyan
  This research is trying to analyse and recognize the variables effecting OECD countries environment. As an index for measuring the environment pollution, we use CO1 emission, than using a panel data econometrics model to analyse the effects of economics growth and Good More

  This research is trying to analyse and recognize the variables effecting OECD countries environment. As an index for measuring the environment pollution, we use CO1 emission, than using a panel data econometrics model to analyse the effects of economics growth and Good Governance on CO1 emission. The results show no considerable effects from these variables. Considering the history of using Green Tax in these countries, we used an econometrics model to see the effect of Green Tax on CO1 emission in OECD countries. The outcome supports the strong effect of Green Tax on CO1 emission in OECD countries. Manuscript profile