Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision

Among all kinds of government resources, taxes, as a permanent and predictable source, have always been the focus of government officials. Economists are always trying to introduce new tax bases that create the least inefficiency in the economic system, among which the "green tax" that is applied on a cost basis has such a feature. This type of tax will be able to successfully increase the quality of the environment; but whether it can replace other taxes, is a double benefit hypothesis that must be considered separately. The purpose of this research is Interpretation of Effectiveness of the Consequences of Green Tax Sustainability based on Themes of Thick Decision.

Design/methodology/approach: 

The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a small part was 22 managers of capital market companies, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-combined analysis of the selected researches, 6 crowded / pluralistic decision propositions and 4 consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis.

The results in this section identify the most influential crowded / pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; It was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence.