ارزیابی آسیب‌شناسی پیامدهای پایداری مالیات سبز براساس موانع اجرای خط‌مشی‌های ابلاغی سازمان امور مالیاتی
محورهای موضوعی :
اقتصاد محیط زیست
مها طاهری
1
(دکتری مدیریت دولتی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.)
غلامرضا معمارزاده طهران
2
(استاد گروه مدیریت دولتی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران. *(مسوول مکاتبات))
مرتضی موسی خانی
3
(استاد گروه مدیریت دولتی، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.)
تاریخ دریافت : 1401/01/13
تاریخ پذیرش : 1401/04/08
تاریخ انتشار : 1401/06/01
کلید واژه:
پیامدهای پایداری مالیات سبز,
موانع اجرای خط‌مشی‌های ابلاغی سازمان امور مالیاتی,
ماتریس فازی,
چکیده مقاله :
زمینه و هدف: یکی از مسائل مهم در سازمان امور مالیاتی، فقدان دستیابی به عملکرد قابل قبول و اهداف تعریف شده برای خط مشی های ابلاغی می باشد. هدف این پژوهش ارزیابی آسیب‌شناسی پیامدهای مالیات سبز براساس موانع اجرای خط‌مشی‌های ابلاغی سازمان امور مالیاتی می باشد.
روش بررسی: این پژوهش از نظر روش شناسی توسعه‌ای است و از نظر نوع جمع‌آوری داده‌های پژوهش ترکیبی است. در این پژوهش در بخش کیفی براساس فرآیندهای تحلیل فراترکیب تلاش شد تا ابتدا پژوهش‌های مرتبط با دو مفهوم موانع اجرای خط‌مشی‌های ابلاغی سازمان امور مالیاتی و پیامدهای پایداری مالیات سبز مشخص شوند و سپس مولفه‌ها و مضامین پژوهش براساس مقیاس ارزیابی انتقادی تعیین گردند. همچنین در ادامه بخش کیفی از تحلیل دلفی برای تعیین حدِ اجماع نظری استفاده شد. در بخش کمی از ارزیابی فازی شهودی (IFSs) بهره برده شد. زمان انجام پژوهش حاضر در سال 1400 به مدت شش ماه می باشد.
یافته ها: نتایج نشان داد، مانع ساختاری به عنوان تاثیرگذارترین مضمونِ موانع اجرای خط‌مشی‌های ابلاغی سازمان امور مالیاتی در سازمان امور مالیاتی تلقی می‌شود که می‌تواند باعث تداخل در پایداری پیامدهای پایداری مالیات سبز گردد.
بحث و نتیجه گیری: نتایج نشان می دهد که سازمان امور مالیاتی در تدوین خط‌مشی‌های خود جهت پویایی اجرای آن با نزدیک‌کردن مکانیزم‌های اثرگذار شناسایی مالیات‌ها، نسبت به اتخاذ استراتژی‌های واقع‌گرایانه در حوزه‌های کلان همچون پایداری مالیات سبز، اقدامات لازم را به کارگیرند.
چکیده انگلیسی:
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.
منابع و مأخذ:
Vergara, D. (2022). Do policies and institutions matter for pre-tax income inequality? Cross-country evidence, International Tax and Public Finance, 29(1): 30–52 https://doi.org/10.1007/s10797-021-09661-6
Hou, X., Liu, J., Zhang, D. (2018). Regional sustainable development: The relationship between natural capital utilization and economic development, Sustainable Development, 27(1): 183-195
Ahangari, A., Farazmand, H., Montazer Hojjat, A., Haft Lang, R. (2018). Effects of Green Tax on Economic Growth and Welfare in Economy of Iran: a Dynamic Stochastic General Equilibrium Approach (DSGE). Quarterly Journal of Quantitative Economics, 15(1): 27-61
Rodriguez, M., Robaina, M., Tentonio, C. (2019). Sectoral effects of a Green Tax Reform in Portugal, Renewable and Sustainable Energy Reviews, 104(2): 408-418
SotoodeNia, S., Ahmadi Shadmehri, M., Razmi, S., FahimiFard, S. (2020). Studying the Effect of Green Tax on Iran’s Energy Consumption and Social Welfare Using Recursive Dynamic Computable General Equilibrium (RDCGE) Model. Quarterly Journal of Economic Growth and Development Research, 10(40): 34-15.
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. (2019). Green scheduling model of shuttle tanker fleet considering carbon tax and variable speed factor, Journal of Cleaner Production, 234(10): 1134-1143
Granda-Carvajal, C., García-Callejas, D. (2022). Informality, tax policy and the business cycle: exploring the links, International Tax and Public Finance, https://doi.org/10.1007/s10797-021-09717-7
Kamali, Y., Sheikhzadeh Joshani, S., ahmadinezhad, F. (2020). Implementation of public policies: providing a set of criteria for successful implementation of policies. Public Policy, 6(2): 253-275.
Pressman, J, L., Wildavsky, A. (1984). Implementation. University of California press, 3th Edition
Bayati, M., sayadi, S., Givaki, E., salajeghe, S., nikpur, A. (2021). Identifying obstacles to the implementation of public policies in the Central Bank's Deputy Supervisor Group using the meta-combination method. Public Policy in Administration, 12(3): 31-46.
Matland, R. (1995). Synthesizing the Implementation Literature: The Ambiguity- Conflict Model of Policy Implementation. Journal of Public Administration: Research and Theory, 5(2): 145-174.
Wiesenthal, T., Leduc, G., Haegemana, K., Schwarz, H. (2012). Bottom-up estimation of industrial and public R&D investment by technology in support of policy-making: The case of selected low-carbon energy technologies, Research Policy, 41(1): 116-131 https://doi.org/10.1016/j.respol.2011.08.007
Elbannan, M, A., Farooq, O. (2020). Do more financing obstacles trigger tax avoidance behavior? Evidence from Indian SMEs, Journal of Economics and Finance, 44(2): 161-178. https://doi.org/10.1007/s12197-019-09481-9
Mirzamani, A., Sayyad Hossein A A, Amiri A, Hossein E. Understanding Tax Policy-making Process in Iran: Factors Affecting Tax Agenda setting Process at the National Level and its Actors. J Tax Res. 2019; 25 (36) :211-249
Marconi, D. (2012). Trade, Technical Progress and the Environment: the Role of a Unilateral Green Tax on Consumption, Asia-Pacific Journal of Accounting & Economics, 16(3): 297-316. https://doi.org/10.1080/16081625.2009.9720845
Emami Meybodi, Ali., Goli, Zinat., Morshedi, Behnam. (2018). the Impact of Green Taxation on the Industrial Subsector of "Production of Other Non-Metallic Mineral Products", Quarterly Journal of Economic Research and Policy, 26 (86): 203-234.
De Miguel, C., Montero, M., Bajona, C. (2015). Intergenerational effects of a green tax reform for a more sustainable social security system, Energy Economics, 52(1): 117-129. https://doi.org/10.1016/j.eneco.2015.08.025
Seyed Nejadfahim., Seyed Reza., Aghdami, Ismail. (2011). Green tax in the path of sustainable development, monthly review of economic issues and policies, 3/4 (11): 91-100.
Tesfamariam, S., Sadiq, R. (2006). Risk-based environmental decision-making using fuzzy analytic hierarchy process (F-AHP), Stochastic Environmental Research and Risk Assessment, 21(2): 35–50.
Lei, Zh., Huang, L., Cai, Y. (2022). Can environmental tax bring strong porter effect? Evidence from Chinese listed companies, Environmental Science and Pollution Research, https://doi.org/10.1007/s11356-021-17119-9
Wang, C., Peng, Q. and Xu, L. (2021). Decision and coordination of a low-carbon supply chain considering environmental tax policy on consumers, Kybernetes, 50(8): 2318-2346. https://doi.org/10.1108/K-05-2020-0318
Oueslati, W. (2020). Growth and welfare effects of environmental tax reform and public spending policy, Economic Modelling. 2015. 45: 1-13.
Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 134-169. https://doi.org/10.1016/j.jclepro.2019.118908
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. (2018). Environmental tax shocks and carbon emissions: An estimated DSGE model, Structural Change and Economic Dynamics, 47(3): 9-17. https://doi.org/10.1016/j.strueco.2018.06.005
Izadkhasti, H., Arab Mazar, A, A., Khoshnamvand, M. (2017). Analysis of the effect of green tax on pollutant emissions and health index in Iran: a model of simultaneous equations. Economics and Modeling, 8(29): 89-117.
Agbetunde, L.A., Raimi, L. and Akinrinola, O.O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria, International Journal of Ethics and Systems, https://doi.org/10.1108/IJOES-07-2021-0152
Yi, X., Throsby, D., Gao, Sh. (2021). Cultural policy and investment in China: Do they realize the government’s cultural objectives?, Journal of Policy Modeling, 43(2): 416-432 https://doi.org/10.1016/j.jpolmod.2020.09.003
Khodamipour, A., Askari Shahamabad, M. and Askari Shahamabad, F. (2021). Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment, Journal of Applied Accounting Research, https://doi.org/10.1108/JAAR-03-2021-0076
Cheong, C.W.H., Lee, M.H. and Weissmann, M.A. (2020). Credit access, tax structure and the performance of Malaysian manufacturing SMEs, International Journal of Managerial Finance, 16(4): 433-454. https://doi.org/10.1108/IJMF-08-2019-0308
Fjeldstad, O.-H., Ali, M. and Katera, L. (2019). Policy implementation under stress: Central-local government relations in property tax administration in Tanzania, Journal of Financial Management of Property and Construction, 24(2): 129-147. https://doi.org/10.1108/JFMPC-10-2018-0057
Luo, Zh., Wang, Ch., Zhang, X. (2018). Does Cancellation of Preferential Tax Policy Reduce Foreign Direct Investment Inflows? China & World Economy, 26(6): 97-115. https://doi.org/10.1111/cwe.12263
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Vergara, D. (2022). Do policies and institutions matter for pre-tax income inequality? Cross-country evidence, International Tax and Public Finance, 29(1): 30–52 https://doi.org/10.1007/s10797-021-09661-6
Hou, X., Liu, J., Zhang, D. (2018). Regional sustainable development: The relationship between natural capital utilization and economic development, Sustainable Development, 27(1): 183-195
Ahangari, A., Farazmand, H., Montazer Hojjat, A., Haft Lang, R. (2018). Effects of Green Tax on Economic Growth and Welfare in Economy of Iran: a Dynamic Stochastic General Equilibrium Approach (DSGE). Quarterly Journal of Quantitative Economics, 15(1): 27-61
Rodriguez, M., Robaina, M., Tentonio, C. (2019). Sectoral effects of a Green Tax Reform in Portugal, Renewable and Sustainable Energy Reviews, 104(2): 408-418
SotoodeNia, S., Ahmadi Shadmehri, M., Razmi, S., FahimiFard, S. (2020). Studying the Effect of Green Tax on Iran’s Energy Consumption and Social Welfare Using Recursive Dynamic Computable General Equilibrium (RDCGE) Model. Quarterly Journal of Economic Growth and Development Research, 10(40): 34-15.
Xin, X., Wang, X., Tian, X., Zigenm Ch., Chen, K. (2019). Green scheduling model of shuttle tanker fleet considering carbon tax and variable speed factor, Journal of Cleaner Production, 234(10): 1134-1143
Granda-Carvajal, C., García-Callejas, D. (2022). Informality, tax policy and the business cycle: exploring the links, International Tax and Public Finance, https://doi.org/10.1007/s10797-021-09717-7
Kamali, Y., Sheikhzadeh Joshani, S., ahmadinezhad, F. (2020). Implementation of public policies: providing a set of criteria for successful implementation of policies. Public Policy, 6(2): 253-275.
Pressman, J, L., Wildavsky, A. (1984). Implementation. University of California press, 3th Edition
Bayati, M., sayadi, S., Givaki, E., salajeghe, S., nikpur, A. (2021). Identifying obstacles to the implementation of public policies in the Central Bank's Deputy Supervisor Group using the meta-combination method. Public Policy in Administration, 12(3): 31-46.
Matland, R. (1995). Synthesizing the Implementation Literature: The Ambiguity- Conflict Model of Policy Implementation. Journal of Public Administration: Research and Theory, 5(2): 145-174.
Wiesenthal, T., Leduc, G., Haegemana, K., Schwarz, H. (2012). Bottom-up estimation of industrial and public R&D investment by technology in support of policy-making: The case of selected low-carbon energy technologies, Research Policy, 41(1): 116-131 https://doi.org/10.1016/j.respol.2011.08.007
Elbannan, M, A., Farooq, O. (2020). Do more financing obstacles trigger tax avoidance behavior? Evidence from Indian SMEs, Journal of Economics and Finance, 44(2): 161-178. https://doi.org/10.1007/s12197-019-09481-9
Mirzamani, A., Sayyad Hossein A A, Amiri A, Hossein E. Understanding Tax Policy-making Process in Iran: Factors Affecting Tax Agenda setting Process at the National Level and its Actors. J Tax Res. 2019; 25 (36) :211-249
Marconi, D. (2012). Trade, Technical Progress and the Environment: the Role of a Unilateral Green Tax on Consumption, Asia-Pacific Journal of Accounting & Economics, 16(3): 297-316. https://doi.org/10.1080/16081625.2009.9720845
Emami Meybodi, Ali., Goli, Zinat., Morshedi, Behnam. (2018). the Impact of Green Taxation on the Industrial Subsector of "Production of Other Non-Metallic Mineral Products", Quarterly Journal of Economic Research and Policy, 26 (86): 203-234.
De Miguel, C., Montero, M., Bajona, C. (2015). Intergenerational effects of a green tax reform for a more sustainable social security system, Energy Economics, 52(1): 117-129. https://doi.org/10.1016/j.eneco.2015.08.025
Seyed Nejadfahim., Seyed Reza., Aghdami, Ismail. (2011). Green tax in the path of sustainable development, monthly review of economic issues and policies, 3/4 (11): 91-100.
Tesfamariam, S., Sadiq, R. (2006). Risk-based environmental decision-making using fuzzy analytic hierarchy process (F-AHP), Stochastic Environmental Research and Risk Assessment, 21(2): 35–50.
Lei, Zh., Huang, L., Cai, Y. (2022). Can environmental tax bring strong porter effect? Evidence from Chinese listed companies, Environmental Science and Pollution Research, https://doi.org/10.1007/s11356-021-17119-9
Wang, C., Peng, Q. and Xu, L. (2021). Decision and coordination of a low-carbon supply chain considering environmental tax policy on consumers, Kybernetes, 50(8): 2318-2346. https://doi.org/10.1108/K-05-2020-0318
Oueslati, W. (2020). Growth and welfare effects of environmental tax reform and public spending policy, Economic Modelling. 2015. 45: 1-13.
Zhu, N., Bu, Y., Mbroh, N. (2020). Green financial behavior and green development strategy of Chinese power companies in the context of carbon tax, Journal of Cleaner Production, 245(1): 134-169. https://doi.org/10.1016/j.jclepro.2019.118908
Niu, T., Yao, X., Shao, Sh., Li, D., Wang, W. (2018). Environmental tax shocks and carbon emissions: An estimated DSGE model, Structural Change and Economic Dynamics, 47(3): 9-17. https://doi.org/10.1016/j.strueco.2018.06.005
Izadkhasti, H., Arab Mazar, A, A., Khoshnamvand, M. (2017). Analysis of the effect of green tax on pollutant emissions and health index in Iran: a model of simultaneous equations. Economics and Modeling, 8(29): 89-117.
Agbetunde, L.A., Raimi, L. and Akinrinola, O.O. (2022). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria, International Journal of Ethics and Systems, https://doi.org/10.1108/IJOES-07-2021-0152
Yi, X., Throsby, D., Gao, Sh. (2021). Cultural policy and investment in China: Do they realize the government’s cultural objectives?, Journal of Policy Modeling, 43(2): 416-432 https://doi.org/10.1016/j.jpolmod.2020.09.003
Khodamipour, A., Askari Shahamabad, M. and Askari Shahamabad, F. (2021). Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment, Journal of Applied Accounting Research, https://doi.org/10.1108/JAAR-03-2021-0076
Cheong, C.W.H., Lee, M.H. and Weissmann, M.A. (2020). Credit access, tax structure and the performance of Malaysian manufacturing SMEs, International Journal of Managerial Finance, 16(4): 433-454. https://doi.org/10.1108/IJMF-08-2019-0308
Fjeldstad, O.-H., Ali, M. and Katera, L. (2019). Policy implementation under stress: Central-local government relations in property tax administration in Tanzania, Journal of Financial Management of Property and Construction, 24(2): 129-147. https://doi.org/10.1108/JFMPC-10-2018-0057
Luo, Zh., Wang, Ch., Zhang, X. (2018). Does Cancellation of Preferential Tax Policy Reduce Foreign Direct Investment Inflows? China & World Economy, 26(6): 97-115. https://doi.org/10.1111/cwe.12263
