بررسی اعمال مالیات سبز بر حامل‌های انرژی انتشار دهنده گاز دی‌اکسید کربن و منفعت مضاعف ناشی از آن در اقتصاد ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه اقتصاد دانشکده علوم انسانی دانشگاه زنجان

2 کارشناسی‌ارشد علوم‌اقتصادی، دانشکده علوم انسانی دانشگاه زنجان

چکیده

یکی از مهمترین چالش‌های فراروی دولت‌ها در قرن بیست و یکم، بحران‌های زیست‌محیطی است. به همین دلیل دولت‌ها می‌کوشند تا با اتخاذ سیاست‌ها و برنامه‌‌های مختلف، بر مشکلات فائق آیند. افزایش مصرف بی‌رویه سوخت‌های فسیلی نه تنها تحدیدی برای مصرف آینده آنها است، بلکه آثار منفی زیست محیطی آن نیز به عنوان مقوله مهم مورد توجه دولت‌مردان است. بر همین اساس در این مطالعه با استفاده از روش تعادل عمومی قابل‌محاسبه آثار رفاهی و زیست‌محیطی سیاست مالیات سبز بررسی‌ و تغییرات رفاه، میزان تولید و تغییرات آلاینده دی‌اکسید کربن برای سال 2015 در ایران و بخش‌های زغال‌سنگ، نفت، گاز و فرآورده‌های نفتی در قالب هشت سناریوی مالیاتی ارزیابی‌شده است. نتایج به‌دست‌آمده نشان می‌دهد که با وضع مالیات بر بخش‌های آلاینده، در همه سناریوها با لحاظ اثر مثبت کاهش آلودگی، تغییرات رفاه مثبت است و میزان آن با افزایش نرخ مالیات افزایش می‌یابد، اما تولید در تمامی سناریوها کاهش‌یافته است؛ درنتیجه در ایران با اعمال مالیات سبز منفعت مضاعف حاصل نمی‌شود، همچنین بالاترین نرخ رشد رفاه به ازاء نرخ مالیات 4 درصد (سناریوی چهارم) است که به‌عنوان نرخ بهینه در نظر گرفته می‌شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating of Applying the Green Taxes on the Carbon Dioxide Emitter Energy Carriers and Its Double Dividend in Iran's Economy

نویسندگان [English]

  • Amir Jabbari 1
  • NARGES MORADKHANI 1
  • FIROOZEH GHAZAL 2
1 Assistant Professor of Economics, Faculty of Art and Humanities, University of Zanjan
2 MA in Economics, Faculty of Art and Humanities, University of Zanjan
چکیده [English]

One of the most important challenges faced by governments in the 21st century is the environmental crises. For this reason, governments try to overcome the difficulties by adopting various policies and programs. Increasing the excessive use of fossil fuels is not only a threat to their future consumption, but its negative environmental impacts are also considered by governments as an important issues. Accordingly, in the study, welfare and environmental effects of green taxation policy is investigated by using computable general equilibrium method. Also, the changes in welfare, production rate and carbon dioxide emissions in 2015 in Iran have been evaluated through eight tax scenarios for the sectors of coal, oil, gas and oil products. The results show that by applying the tax on pollutants, in all scenarios, the changes in welfare are positive in terms of the positive effect of reducing pollution and its rate increases with the increase of the tax rate; however, the production rate is reduced in all of the scenarios. As a result, there is no double dividend in applying green taxes in Iran, also, the highest rate of the welfare growth is based on a 4 percent tax rate (fourth scenario), which is considered as an optimal rate.

کلیدواژه‌ها [English]

  • Green Tax
  • Double Dividends
  • Computable General Equilibrium Model
  • Social Welfare
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