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تعیین نرخ بهینه میزان مالیات سبز بر صنایع بزرگ در ایران | ||
اقتصاد باثبات | ||
دوره 1، شماره 1، اسفند 1399، صفحه 131-154 اصل مقاله (1.22 MB) | ||
نوع مقاله: پژوهش تجربی | ||
شناسه دیجیتال (DOI): 10.22111/sedj.2021.37371.1109 | ||
نویسندگان | ||
احمد بیدشکی1؛ علی رئیس پور* 2؛ محسن زاینده رودی2 | ||
1گروه حسابداری،دانشکده شهید چمران کرمان،انشگاه فنی و حرفه ای کرمان، ایران | ||
2دانشیار دانشکده علوم انسانی گروه اقتصاد دانشگاه آزاد کرمان، کرمان، ایران | ||
چکیده | ||
چکیده سلامت محیط زیست یکی از مهمترین دغدغههای فعلی مردم و مسئولین در دنیا است ، تا جایی که همه برای کاهش آن متفق القولند و معتقدند باید این ثروت ملی را نه تنها برای نسل حاضر بلکه برای نسلهای آینده محافظت کرد، زیرا آلایندههای ناشی از صنایع هزینههای زیادی را برای سلامت مردم به دنبال دارد، در کشور ما علیرغم افزایش آلایندهها هنوز برنامه و تصمیمگیری عملی صورت نگرفته است در این تحقیق که تحت عنوان تعیین نرخ بهینه مالیات سبز بر صنایع بزرگ براساس کدهای isic به روش SUR (رگرسیون به ظاهر نامرتبط) تابع هزینه ترانسلوگ بر اساس متغیر های هزینهای (هزینه حقوق و دستمزد، هزینه بیمه، مالیات، آموزش، حمل و نقل، سوخت، تعمیرات) برآورد شده نتایج نشان میدهد بیش از 95 درصد عوامل موثر بر هزینه کل توسط متغیرهای فوق در مدل توضیح داده شدهاند و نرخ بهینه مالیات سبز درکل بخش صنعت در مقابل هر یک میلیون تن تولید معادل 19/0 درصد ، بخش سیمان 13/.،پتروشیمی 18/. ،لاستیک و پلاستیک 17/. ،نیروگاههای برق 12/. و معادن سنگ 09/. است که پیشنهاد میشود دولت و دستگاههای متولی برای کنترل آلایندهها میتوانند از ابزار مالی و اقتصادی استفاده کنند. | ||
کلیدواژهها | ||
مالیات بهینه؛ تابع ترانسلوگ؛ صنایع بزرگ؛ رگرسیون به ظاهر نامرتبط؛ نظریه پیگو | ||
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