Iran's Social Accounting Matrix with a Focus on Taxation and the Environment

Today, the environment is considered as one of the most important pillars of sustainable development, and the development of other economic and social sectors depends on sustainability and its proper functioning. In this regard, the main purpose of this study is to integrate environmental considerations, apply the real costs of the value of environmental goods and services in the country's policies and programs, tax resources and also propose a model for preparing a social accounting matrix, which are important tools. Introduced for sustainable planning. The purpose of this study is to examine more closely the quantitative link between economic activities, economic and social institutions, environment and energy in the form of social accounting system in Iran. Considering that no special work has been done in this field of research in Iran, and considering the importance of this issue in the world, as well as since the interrelationship between the economy and the environment in Iran is very important and the country Iran is one of the most polluted countries in the world in terms of environmental pollution; The need for research to examine the relationship between economic, social and environmental systems is essential. In this study, the Iranian social accounting matrix is introduced by considering the considerations related to tax and environmental components.