An Investigation into the Concept of Green Tax via Emphasizing Tax on Gasoline, the Methods of its Collection in Iran and the World, the Responsibility and the Contribution of Municipalities to its Collection and Allocation

In recent decades, rapid economic development, regardless of natural limitations, has inflicted irreparable damage to the environment. Due to the increase in the amount of pollution and the consequences thereof, paying attention to the environmental effects of development has gained utmost importance. Hence, utilizing modern policy-making instruments and frameworks, making the sustainable development possible, seems of great use. Environmental taxes or green tax is one of the modern instruments to implement the norms for sustainable development in the process of economic activities. In fact, the role such taxes play is to compensate for and equalize the ineffectuality resulting from putting tax on income, and on companies and also the reduction of the payments by social welfare organization. Gasoline, as one of the environmental pollutants, is of focal attention and the issue is even much more important in Iran. Thus, drawing on the international experiences on this issue, it is possible to investigate the role and effect of the green tax on gasoline both in Iran and in some selected countries. It would also be possible to implement international solutions, methods, and experiences in collecting green tax in Iran. This research is an applied one, purpose-wise. Therefore, utilizing the background studies and theoretical principles, efforts are made to carry out a study on one of the issues in development in urban economy and to offer suggestions, accordingly. The research lends itself to descriptive and analytical ones, both natureand method-wise. It is expected that the research would offer strategies and policies for reducing the amount and intensity of gasoline-induced environmental pollution. The results of the research are as following: 1. A strategic view of the tax on gasoline, 2. The necessity to prepare long-term national document for Energy, 3. A structural modification in the tax system of the country to introduce green tax, especially tax on gasoline, to the system, 4. allocation of the share of such taxes (90 ٪) to the municipalities, especially in metropolises, and its spending for the final goals of collecting green tax from gasoline.