عنوان مقاله [English]
Appropriate policy making to prevent environmental degradation is considered a necessity. For this purpose, most countries have identified the tax base of the environment in order to achieve a healthy environment. In recent years, tax laws have played an important role in controlling pollution by changing and regulating behavioral rules. In Iran, despite the approval of laws in the field of environment, the category of environmental tax has not been paid much attention, and the inconsistency of laws in this field can be seen. The concept of regulation in advanced countries has changed from command and control mode to participatory mode, so that in modern governance, governments are no longer the only law makers, and the laws are out of the rigid state, which creates a lot of potential in various fields, including tax rights and its positive impact on environmental protection and sustainable development. Therefore, from the point of view of the pathology of tax laws in Iran, the new mechanism, that is "reactive regulation" should be of great help while emphasizing the transformation of the fundamental concept of governance with an innovative perspective. By creating a platform for new rules of the game, on the one hand, he expanded the circle of regulatory influence, and on the other hand, he helped preserve the environment by using motivational tools. The purpose of this article is to create this new perspective and replace it with the traditional perspective of regulation in the legal impact of environmental tax in Iran.