Jurisprudential investigation of the interaction between tax law and environmental law in Iran
Today, environmental economics is known as a young science in the world, but in recent years, it has grown rapidly and has been able to invent and apply markets and efficient economic policies to control and manage environmental problems. Perhaps one of the reasons for this rapid growth is the large rate of emission of pollutants and the greater attention of societies to environmental problems. The purpose of this article is to examine the legal jurisprudence of the interaction between tax law and environmental law in Iran.
This paper is descriptive and analytical and library method is used.
Ethical considerations:
In this paper, the originality of the texts, honesty and trustworthiness are observed.
The interaction of tax rights with environmental rights has led to the development and formation of green tax or environmental tax. In Iran, various laws, such as the fourth program law, have paid attention to the environmental issue, but this does not mean the formulation and implementation of an environmental tax. In Iran, at the moment, what is observed is the rule of the policy of managing pollutants and protecting the environment based on standards and receiving fines, which is ineffective.
The result is that it is necessary to develop a green tax in Iran. Based on jurisprudential sources, environmental protection is of great importance, and therefore jurisprudential sources can also be a source of green tax formulation. For this, it is necessary to carry out technical evaluations of the percentage and amount of pollution of different factors and industries, then taxes should be determined according to the amount of pollution of polluting factors in different economic sectors.
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