Document Type : (original research)
Authors
1
Department of Public Administration, School of Management and Economics, Science and Research Unit, Islamic Azad University, Tehran, Iran
2
Assistant Professor, Department of Public Administration, Faculty of Management and Economics, Central Tehran Branch, Islamic Azad University, Tehran, Iran
3
Associate Professor, Department of Public Administration, Faculty of Management and Economics, Central Tehran Branch, Islamic Azad University, Tehran, Iran
10.22034/aej.2023.392346.2953
Abstract
Purpose: Today, environmental issues have become very important among businesses and other members of the society, and one of the best ways to manage them is to use the green tax tool. Also, in order to succeed in green tax policy making, it is necessary to pay special attention to the environmental issues of the policies. Therefore, the aim of this research is to provide a problem-oriented policy making model in the field of green tax.
Methods: The current research is developmental-applicative in terms of its purpose and is among mixed exploratory research. In the qualitative phase of the research, the theme analysis method was used to present the model, and in the quantitative phase, confirmatory factor analysis was used to validate it. In the qualitative phase, a semi-structured interview was conducted with 27 experts who were selected purposefully. Also, in order to validate the model, 188 managers and experts of Tehran Tax Affairs Organization, who were selected by simple random sampling method, were asked for their opinion by means of a questionnaire. Questionnaire data were analyzed by confirmatory factor analysis method and Smart PLS software.
Findings: Based on the findings of the theme analysis, 5 strategies include full understanding of green tax issues, problem-oriented policy formation, legitimizing the policy resulting from green tax issues, implementing the policy resulting from green tax issues, and evaluating the implementation and reforming the policy was identified. Quantitative findings also showed that the presented model and its variables are approved. Also, the two dimensions of policy implementation and complete knowledge of issues had the highest priority with the determination coefficient value of 0.745 and 0.712, respectively.
Conclusion: The results of the research showed that using the problem-oriented approach in the green tax policy is effective and creates many benefits.
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