بررسی فرآیند طبقه بندی مالیات سبز درابزار های زیست محیطی، در راستای رسیدن به توسعه پایدار
محورهای موضوعی :
اقتصاد محیط زیست
جواد رسمی
1
,
زهرا عابدی
2
,
مصطفی پناهی
3
,
یگانه موسوی جهرمی
4
1 - دانشجوی دکتری اقتصاد محیط زیست، دانشکده منابع طبیعی و محیط زیست، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 - استادیار رشته اقتصاد محیط زیست، دانشکده منابع طبیعی و محیط زیست، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران. *(مسوول مکاتبات)
3 - استادیار رشته اقتصاد محیط زیست ، دانشکده منابع طبیعی و محیط زیست، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
4 - استاد دانشگاه پیام نور
تاریخ دریافت : 1400/10/04
تاریخ پذیرش : 1401/03/30
تاریخ انتشار : 1401/09/01
کلید واژه:
مالیات سبز,
توسعه پایدار,
ابزارهای زیست محیطی,
چکیده مقاله :
زمینه و هدف: یکی از چالش‌های فرا روی دولت‌ها در قرن اخیر بحران‌های زیست محیطی مانند افزایش دما، تغییرات اقلیمی، آلودگی های زیست محیطی، از بین رفتن گونه های گیاهی و جانوری و.. می‌باشد. دولت‌های اروپایی و آمریکای شمالی یا ژاپن اغلب از قوانین و ابزارهای مالی سبز برای پیشبرد سیاست‌های حفظ محیط زیست خود بهره می‌برند.روش بررسی: در این پژوهش محقق در گام نخست با استفاده از رویکرد تحلیل خبرگی با استفاده از روش دلفی فازی معیار‌ها و الگوهای موثر بر روی مالیات سبز را شناسایی نموده و پس از غربالگری الگوهای اجرایی را معرفی خواهد نمود . در گام دوم با استفاده از تئوری علّی روش دیمتل در محیط ارزیابی فازی (بدلیل دقت بالای رویکرد روش فازی این رویکرد در تحلیل‌ها استفاده شده است) به ارزیابی رواداشتی الگوهای اجرایی نسبت به یکدیگر اقدام خواهد شد .در نهایت الگوی اجرایی همبستگی ارائه می‌شود. الگوی تحلیل شبکه فازی که رویکردی جامع نگرانه به مساله محیط باز مالیات سبز می‌باشد الگوهای شناسایی شده را طبقه‌بندی و گریدبندی خواهد نمود.یافته ها: این مطالعه با استفاده از روش تحلیلی و کتابخانه‌ای نشان می‌دهد مالیات به عنوان یکی از ابزارهای سیاست مالی، در رشد و توسعه پایدار و تامین عدالت اجتماعی نقش مهمی ایفا می‌کند. هدف اصلی این پژوهش بررسی فرآیند طبقه بندی مالیات سبز درابزار های زیست محیطی، در راستای رسیدن به توسعه پایدار می باشد.بحث و نتیجه گیری: ایران می‌تواند با طراحی و اجرای مالیات سبز (مالیات‌های زیست محیطی) به عنوان یکی از پایه‌های مالیاتی رایج در کشورهای منطقه، سهم درآمدهای مالیاتی خود را افزایش و تاثیر مثبتی در کیفیت محیط زیست بر جای بگذارد.
چکیده انگلیسی:
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.
منابع و مأخذ:
Bilali, Hamid; Qasim Khaledian and Ahmad Sam Deliri, 2017, Determining the optimal green tax rate on greenhouse gas emissions in dairy farms in Hamedan province, Quarterly Journal of Agricultural Economics and Development. (In Persian)
Porhashmi, Seyyed Abbas; Yusef Hojjat and Elahapourkarimi, 2017, a review of international documents and aspects of realizing the green economy by presenting the general frameworks of green tax, International Conference on Society and Environment, Tehran, University of Tehran. (In Persian)
Jabari, Amir and Ghazal Firouzeh, 2016, Review of green tax and double benefit in Iranian economy, World National Scientific Research Conference in Management, Accounting, Law and Social Sciences, Shiraz, Islamic Azad University Zarghan Branch - Shushtar University of Applied Sciences. (In Persian)
Khanzadi, Azad and Shiva Qadri, 2017, Investigating the effects of green tax policy implementation on pollutant emissions with an emphasis on the development of renewable energy in the provinces of the western region, Kermanshah National Sustainable Development Conference, Kermanshah, Razi University. (In Persian)
Khanzadi, Azad; Mohammad Sharif Karimi and Jaloh Sifouri, 2018, Green Tax, Emission of Pollutants and Development of Renewable Energy, 14th Conference on New Researches in Science and Technology, in electronic form, Alam Mohoran Asman Company. (In Persian)
Rahimi Babroii, Mohammad Reza, 2016, the effect of green tax in reducing environmental risks, the 5th International Congress on Civil Engineering, Architecture and Urban Development, Tehran, Conference Permanent Secretariat. (In Persian)
Sarhady Nasab, Samaneh and Mohsen Sarhady Nasab, 2017, Sustainable development and environment with an emphasis on resilience economy strategy, 4th international conference on environmental engineering with a focus on sustainable development, Tehran, Center for Sustainable Development Solutions - Mehr Arvand Institute of Higher Education. (In Persian)
Majdi, Alireza and Fatemeh Salmanzadeh, 2017, Compensation for environmental damages and its relationship with green tax, International Conference on Society and Environment, Tehran University. (In Persian)
Moslemzadeh, Shadman, 2017, green tax and the path of economic development, the fifth national conference on applied research in management and accounting, Tehran, Iran Management Association. (In Persian)
Yazdan Panah, Amir Hossein; Ali Akbar Akbari and Marzieh Mozafari, 2016, investigation of the optimal production level of normal and green goods compared to the incentive tax rate, International Green Supply Chain Conference, Lahijan, Pishgaman Sanseh Uloom Co. (In Persian)
Fan, X., Li, X., & Yin, J. (2019). Impact of environmental tax on green development: A nonlinear dynamical system analysis. PloS one, 14(9).
Feng, C. C., Chang, K. F., Lin, J. X., & Lin, S. M. (2020). The Distributional Effect of A Carbon Tax on Income in Taiwan. Sustainability, 12(4), 1530.
Karydas, C., & Zhang, L. (2019). Green tax reform, endoge
nous innovation and the growth dividend. Journal of Environmental Economics and Management, 97, 158-181.
Labandeira, X., Labeaga, J. M., & López-Otero, X. (2019). New Green Tax Reforms: Ex-Ante Assessments for Spain. Sustainability, 11(20), 5640.
Labeaga, J. M., & Labandeira, X. (2020). Economics of Environmental Taxes and Green Tax Reforms.
Maxim, M., & Zander, K. (2019). Can a green tax reform entail employment double dividend in European and non-European countries? A survey of the empirical evidence. International Journal of Energy Economics and Policy, 9(3), 218-228.
Silva, S., Soares, I., & Pinho, C. (2020). Green tax reforms with promotion of renewable energy sources and carbon capture and sequestration: Comparison of different alternatives. Energy Reports, 6, 620-625.
Tsai, W. H., & Jhong, S. Y. (2019). Production decision model with carbon tax for the knitted footwear industry under activity-based costing. Journal of cleaner production, 207, 1150-1162.
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Bilali, Hamid; Qasim Khaledian and Ahmad Sam Deliri, 2017, Determining the optimal green tax rate on greenhouse gas emissions in dairy farms in Hamedan province, Quarterly Journal of Agricultural Economics and Development. (In Persian)
Porhashmi, Seyyed Abbas; Yusef Hojjat and Elahapourkarimi, 2017, a review of international documents and aspects of realizing the green economy by presenting the general frameworks of green tax, International Conference on Society and Environment, Tehran, University of Tehran. (In Persian)
Jabari, Amir and Ghazal Firouzeh, 2016, Review of green tax and double benefit in Iranian economy, World National Scientific Research Conference in Management, Accounting, Law and Social Sciences, Shiraz, Islamic Azad University Zarghan Branch - Shushtar University of Applied Sciences. (In Persian)
Khanzadi, Azad and Shiva Qadri, 2017, Investigating the effects of green tax policy implementation on pollutant emissions with an emphasis on the development of renewable energy in the provinces of the western region, Kermanshah National Sustainable Development Conference, Kermanshah, Razi University. (In Persian)
Khanzadi, Azad; Mohammad Sharif Karimi and Jaloh Sifouri, 2018, Green Tax, Emission of Pollutants and Development of Renewable Energy, 14th Conference on New Researches in Science and Technology, in electronic form, Alam Mohoran Asman Company. (In Persian)
Rahimi Babroii, Mohammad Reza, 2016, the effect of green tax in reducing environmental risks, the 5th International Congress on Civil Engineering, Architecture and Urban Development, Tehran, Conference Permanent Secretariat. (In Persian)
Sarhady Nasab, Samaneh and Mohsen Sarhady Nasab, 2017, Sustainable development and environment with an emphasis on resilience economy strategy, 4th international conference on environmental engineering with a focus on sustainable development, Tehran, Center for Sustainable Development Solutions - Mehr Arvand Institute of Higher Education. (In Persian)
Majdi, Alireza and Fatemeh Salmanzadeh, 2017, Compensation for environmental damages and its relationship with green tax, International Conference on Society and Environment, Tehran University. (In Persian)
Moslemzadeh, Shadman, 2017, green tax and the path of economic development, the fifth national conference on applied research in management and accounting, Tehran, Iran Management Association. (In Persian)
Yazdan Panah, Amir Hossein; Ali Akbar Akbari and Marzieh Mozafari, 2016, investigation of the optimal production level of normal and green goods compared to the incentive tax rate, International Green Supply Chain Conference, Lahijan, Pishgaman Sanseh Uloom Co. (In Persian)
Fan, X., Li, X., & Yin, J. (2019). Impact of environmental tax on green development: A nonlinear dynamical system analysis. PloS one, 14(9).
Feng, C. C., Chang, K. F., Lin, J. X., & Lin, S. M. (2020). The Distributional Effect of A Carbon Tax on Income in Taiwan. Sustainability, 12(4), 1530.
Karydas, C., & Zhang, L. (2019). Green tax reform, endoge
nous innovation and the growth dividend. Journal of Environmental Economics and Management, 97, 158-181.
Labandeira, X., Labeaga, J. M., & López-Otero, X. (2019). New Green Tax Reforms: Ex-Ante Assessments for Spain. Sustainability, 11(20), 5640.
Labeaga, J. M., & Labandeira, X. (2020). Economics of Environmental Taxes and Green Tax Reforms.
Maxim, M., & Zander, K. (2019). Can a green tax reform entail employment double dividend in European and non-European countries? A survey of the empirical evidence. International Journal of Energy Economics and Policy, 9(3), 218-228.
Silva, S., Soares, I., & Pinho, C. (2020). Green tax reforms with promotion of renewable energy sources and carbon capture and sequestration: Comparison of different alternatives. Energy Reports, 6, 620-625.
Tsai, W. H., & Jhong, S. Y. (2019). Production decision model with carbon tax for the knitted footwear industry under activity-based costing. Journal of cleaner production, 207, 1150-1162.
