Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision: The Interpretive Ranking Process (IRP)

In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate decision-making to balance equity. Congestion decision making as a concept with pluralism of values at the level of the capital market has been considered as a philosophical theoretical approach in recent years. The existence of such values in decision-making, while it can lead to greater interaction between the company and stakeholders, can help increase sustainability in various areas such as environment, taxation, economics, etc. Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision by Interpretive Ranking Process (IRP). In this research, in order to identify the components (consequences of glass ceiling) and research propositions (hegemonic of power acceptance), a combined analysis was performed with the participation of 15 accounting experts at the university level and In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 22 CEO in Capital Market. The results showed that the statement of social responsibility in decision making (B2); Reducing conflict of interest in decision-making (B5) and legitimacy in decision-making (B6) are the most influential philosophical themes in crowdfunding decision-making at the capital market level, which reinforces the consequence of reducing environmental pollution as a component of green tax sustainability. This result suggests that crowdfunding decision-making, which describes the pursuit of a significant level of pluralistic social values, reinforces the implications of green taxes for the future, as companies increase their social responsibilities by expanding their social responsibilities to strengthen productive infrastructure. Reduce themselves and, through the disclosure of voluntary information in the form of financial statements, enrich social confidence and trust through insight into congestion decisions.