Presenting a paradigmatic model of problem-oriented policy making in the field of green taxes with the grounded theory method

Nowadays, due to the increasing growth of environmental issues in different countries, the use of various tools, including green tax, has increased to manage them. Green tax has an acceptable efficiency to create a balance between economic and environmental goals. Nevertheless, the evidence shows that the policy-making in the field of green taxes has shortcomings, which are mainly due to the lack of attention to the issues and lack of full knowledge of them. Therefore, this research seeks to design a problem-oriented policy model in the field of green taxes.
Material and

The current research is applied-developmental in terms of purpose and is among mixed research. In order to design the research model, the grounded theory method was used, and for this purpose, an in-depth interview was conducted with 27 tax experts who were selected by a targeted method.

Also, the model designed by structural equation modeling method was validated with Smart PLS software. The statistical population of this stage includes the managers and experts of Tehran Tax Affairs Organization, whose opinions were asked with a questionnaire designed by the researcher. The sample size calculated by Cochran's method was 188 people and the sampling method was simple random.
Discussion and

Based on the findings, a paradigm model including 6 categories of variables was designed, in which 5 strategies include full understanding of green tax issues, issue-oriented policy formation, legitimization of the policy resulting from green tax issues, implementation of the policy resulting from green tax issues, and evaluation. The implementation and modification of the problem-oriented policy was identified. Also, the findings of the quantitative section showed that the validity of the model is confirmed.
The results of the research showed that using the problem-oriented approach in the policy of green taxes is effective and improves the performance of the tax system and ensures the interests of the beneficiaries.