An Exploratory Model of Green Taxation with an Emphasis on Government revenues based on Data from OECD

The future survival of humans is in a direct relationship with activities that are currently influenced by humans. The scarcity of natural resources, increased environmental pollution, and environmental deterioration are among phenomena in which humans play a major role. Countries have implemented different measures to control or even eliminate such issues. Environmental measures can improve social welfare. To cope with activities that may harm the environment and societies, countries have applied penalties, charges, and taxes to control environmental polluters. The present study reviews the views of several economists on the shortage of natural resources, measures to cope with environmental polluters, and the positive effects of environmental management auditing and accounting as well as important countries that have adopted effective approaches in green taxation. The present work aimed to identify approaches that could effectively help implement green taxation in Iran and other countries. Panel data from thirty countries were used to derive a model of green taxation. The F-Limer and Hausman tests were employed to realize whether the model was a fixed-effect or random-effect regression model. The results revealed that greenhouse gas emission arising from manufacturing activities, total CO۲ emission, and green export goods had positive, significant effects on green taxation

کلیدواژه ها:

Green taxation ، Green export goods ، Environmental pollutants JBL Classification:H۲۳ ، Q۵۶