Legal Role of Environmental Tax in Iran

Document Type : Original Article

Authors

1 Associate Professor, Faculty of Law, Shahid Beheshti University, Tehran, Iran .

2 Assistant Professor, Faculty of Law ,Shahid Beheshti University, Tehran, Iran

3 PhD, Faculty of Law, Shahid Beheshti University, Tehran, Iran. Corresponding Author Email: izadgashb63@gmail.com

Abstract

 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. But in Iran, despite the approval of laws in the field of environment, the category of environmental tax has not been paid much attention, and scattered and uncoordinated laws in this area are visible. 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 this view has created a lot of potential in various fields, including tax rights and its positive impact on environmental protection and sustainable development. Therefore, from the perspective of the pathology, tax laws in Iran should benefit greatly from the new mechanism, that is “reactive regulation” and while emphasizing the developments of the fundamental concept of governance with an innovative and dynamic perspective, by creating a platform for new rules of the game, on the one hand, the circle of regulatory influence should be expanded, and on the other hand, the preservation of the environment should be helped 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.

Keywords

Main Subjects

References

  1.  

References

Books

  1. Birnie, Patricia, Alan Boyle and Catherine Redgwell. International Law and the Environment, Oxford University Press, 2000.
  2. Faure, Michael and Nicola Niesson. Environmental Law in Development, United States: Edward Elgar Publishing, First Edition, 2006.
  3. Kula, Erhan, Economics of Natural Resources, Environment, and Policy-making, Translated by: Siavash Dehghanian and Farokh Din Ghezeli, Mashhad: Ferdowsi University, Second Edition, 2005. (in Persian)

Articles

  1. Abadi, Saeed Reza, “Participatory Taxation Regulation, A New Model in the US Tax System”, Journal of Legal Studies, Volume 18, Issue 71, 2015, pp: 207-223. (in Persian)
  2. Ameri, Reihaneh and Ashraf Al-Sadat Miri, “Examining Environmental Taxes with Emphasis on Green Taxation in the Preservation of Iran’s Rights”, Economic Journal, Volume 15, Issues 11 and 12, 2015, pp: 49-64. (in Persian)
  3. Amir-Ajmand, “Environmental Protection and International Solidarity”, Legal Research, Quarterly, Volume 1, Issue 15, 1994, pp: 323-436. (in Persian)
  4. Asadi, Morteza, “Cost of Air Pollution Damage and the Necessity of Implementing Green Taxes”, Journal of Tax Research, Volume 16, Issue 3, 2008, pp: 199-234. (in Persian)
  5. Barral, Virginie. “Sustainable Development in International Law: Nature and Operation of an Evaluative Legal Norm”, The European Journal of International Law, Volume 23, Issue 2, 2012, pp: 377-400.
  6. Braithwaite, John. “Responsive Regulation and Developing Economies”, World Development, Volume 34, Issue 15, 2006, pp: 884-898.
  7. Braithwaite, John. “The Essence of Responsive Regulation”, UBC Law Review, Volume 44, Issue 3, 2011, pp: 475-520.
  8. Braithwaite, Valerie. “Responsive Regulation and Taxation: Introduction”, Law and Policy, Volume 29, Issue 1, 2007, pp: 3-10.
  9. Ebrahimian, Mohammad Taghi, “Green Taxation”, The First International Conference on Industrial Engineering, Management, and Accounting, Tehran, 2015. (in Persian)
  10. Ghaderi, Shiva, Azad Khanadi and Mohammad Sharif Karimi, “Evaluation and Analysis of the Effects of Implementing the Green Tax Policy on the Development of Renewable Energies in Iran”, Journal of Development and Capital, Volume 5, Issue 2, 2020, pp: 105-121. (in Persian)
  11. Gholam-Pour, Ali, “Globalization of the Economy and the Role of the Government in Environmental Political Economy in Developing Countries: The Case of Iran”, Quarterly Journal of Middle Eastern Studies, Volume 12, Issues 4, 2005, pp: 89-122. (in Persian)
  12. Jalalian, Katayoun and Jamshid Pazhouyan, “The Impact of Green Taxes and Good Governance on the Environment in OECD Countries”, Journal of Financial economics, Volume 3, Issue 7, 2009, pp: 37-55. (in Persian)
  13. Keshmiri, Saeed, et al. “Environmental Pollution Caused by Gas and Petrochemical Industries and Its Effects on the Health of Residents of Assaluyeh Region, Irani-an Energy Capital: A Review Study”, Two monthly magazines on Southern Medicine, Volume 21, Issue 2, 2018, pp: 162-185. (in Persian)
  14. Lesani, Sayyed Behzad, Ali Mashhadi, Ahmad Habib-Nejad and Mohammad Habibi Mojandeh, “Environmental Protection Strategies in Economic Activities in Iran”, Public Law Studies Quarterly, Volume 50, Issue 3, 2020, pp: 899-920. (in Persian)
  15. Neller, D. C. and Ronald T. McMorran. “Tax Policy and the Environment: Theory and Practice”, Fiscal Affairs Department, 1994, pp: 1-48.
  16. Paytakhti Oskouyie, Mohammad Reza, Seyed Mahdi Nahidi, "Green Tax and Pigouvian Tax, Why and How", Journal of Industrial Management", Volume 5, Issue 2, 2011.
  17. Pazhouyan, Jamshid and Bagher Darvishi, “Structural Reforms in Iran’s Tax System”, Journal of Tax Research, Volume 8, Issue 18, 2010, pp: 9-48. (in Persian)
  18. Pazhouyan, Jamshid and Narsis Amin Rashti, “The Green Taxex with Emphasis on Gasoline Consumption”, Economic Research Journal Review, Volume 7, Issue 1, 2007, pp: 15-44. (in Persian)
  19. Maral Eskandari, Jamshid Pazhouyan, Teymour Mohammadi, Farhad Ghaffafri, “The Effect of Green Taxation on Income Distribution (Case Study of Selected OECD Countries)”, Tax Research Journal, Volume 28, Issue 47, 2020, pp: 31-50. (in Persian)
  20. Rahimi, Kamran, Pouria Zanganeh Ranjbar, Houman Aal-e-Nouri Fesharaki and Saeed Sherafati Pour, “Providing a Model for Calculating the Annual Tax of Personal Vehicles with the Approach of Increasing Sustainable Urban Management Revenues”, Journal of Urban Economics and Management, Volume 3, Issue 10, 2015, pp: 1-19. (in Persian)
  21. Ramezani Ghavam-Abadi, Mohammad Hossein, “Quick Review of the Principle of the Unharmful (Sustainable) Utilization of Territory in International Environmental Law”, Environmental Sciences Quarterly, Volume 4, Issue 4, 2007, pp: 57-74. (in Persian)

Thesis

  1. Amin Rashti, Narsis, “Green Taxation with Emphasis on Gasoline Consumption”, Ph.D Thesis, Islamic Azad University (Science and Research Branch), (in Persian)
  2. Yazdan Panah, Hoda, “The Functions of the Polluter Pays Principle in Environmental Law”, Master’s Thesis, Shahid Beheshti University, 2011. (in Persian)

Laws

  1. Constitution of the Islamic Republic of Iran (in Persian)
  2. Direct Taxes Law (amended on 31/04/2015) (in Persian)
  3. Environmental Protection and Improvement Law, approved on 18/06/1974 (in Persian)
  4. Law on the consolidation of taxes, approved on 10/25/2002 (in Persian)
  5. The Fifth Development Plan Law, approved on 05/01/2011 (in Persian)
  6. The First Development Plan Law, approved on 31/01/1990. (in Persian)
  7. The Fourth Development Plan Law, approved on 01/09/2004. (in Persian)
  8. The Second Development Plan Law, approved on 11/12/1994. (in Persian)
  9. The sixth Development Plan Law, approved on 05/04/2017. (in Persian)
  10. The Third Development Plan Law, approved on 05/04/2000. (in Persian)
  11. Value Added Tax Law, approved on 06/02/2021. (in Persian)
  12. Value Added Tax Law, approved on 17/02/2008. (in Persian)

Reports

  1. ICJ Reports of Judgments, Advisory Opinions and Orders, Volume 1, 1996, Paragraph 29.

Files

History

  • Receive Date: 11 September 2022
  • Revise Date: 05 November 2022
  • Accept Date: 18 June 2023

Share

How to cite

Statistics