پیامدهای اقتصادی و زیست محیطی مالیات بر آلودگی

نویسندگان

1 دانشیار اقتصاد کشاورزی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران

2 دانشجوی دکترا اقتصاد کشاورزی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران

چکیده

از جمله سیاست‌هایی که به‌منظور حفاظت از محیط زیست در حوزه‌ی اقتصاد مورد توجه قرار گرفته است، مالیات بر آلودگی می‌باشد. در همین راستا این مطالعه با هدف تحلیل آثار اقتصادی و زیست محیطی دریافت مالیات بر آلودگی ناشی از سوخت و فرآیند تولید در ایران انجام شد. برای این منظور الگوی تعادل عمومی مبتنی بر ماتریس حسابداری اجتماعی 1378 و داده‌های مربوط به سطح انتشار آلاینده‌های منتخب سال 1388 مورد استفاده قرار گرفت. آلاینده‌های منتخب شامل دی‌اکسیدکربن، متان، اکسیددی‌نتیروژن، مونوکسیدکربن، اکسیدنیتروژن و دی‌اکسیدسولفور می‌باشد. مقدار مالیات معادل با زیان آلودگی برآورد شده بانک جهانی(2004) در نظر گرفته شد. یافته‌های مطالعه نشان داد که دریافت مالیات بر آلودگی ناشی از سوخت و تولید موجب افزایش سطح تولید خدمات و برخی از بخش‌های کشاورزی می‌گردد؛ درحالی‌که تولید در بخش‌های صنعتی و انرژی کاهش می‌یابد. همچنین مشخص گردید که در بالاترین سطح، دریافت مالیات بر آلودگی از آلاینده‌های منتشر شده از مصرف سوخت و تولید، تولید ناخالص داخلی را کمتر از 5/1 درصد و مصرف خانوارها را حدود 5/2 درصد کاهش می‌دهد. درحالی‌که انتشار آلاینده‌ها 3/3-5/2 درصد کاهش می‌یابد.
 

کلیدواژه‌ها


عنوان مقاله [English]

Economic and Environmental Impacts of Pollution Tax

نویسندگان [English]

  • R. Moghaddasi 1
  • F. Taheri 2
چکیده [English]

Emission tax is of environment protecting policies in economy context. This study also was conducted while aiming at investigating economic and environmental impacts of emission taxation levied on pollutants emitted from fuel and production process in Iran. To get the objective a computable general equilibrium framework based on the Iranian social accounting matrix of 1999 as well as emission data for 2009 was used. The considered pollutants are CO2, CH4, N2O, CO, NOx and SO2. The pollutants also were taxed based on World Bank (2004) damage cost. The results showed that levying a tax on fuel and production emitted pollutants leads to output expansion in services and some of agricultural sectors while it makes industrial and energy sectors output to fall. It was also found that in the highest taxation level, levying fuel and production based pollution results in reduction of GDP and households consumption by less than 1.5% and 2.5% respectively while it entails pollutants emission reduction by 2.5-3.5%.
 

کلیدواژه‌ها [English]

  • pollution tax
  • environment
  • Computable General Equilibrium
  • Iran
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