Providing a Problem-Oriented Policy Making Model in the Field of Green Tax

Abstract

Introduction: Today, environmental issues have gained significant importance among business stakeholders and society at large. One of the most effective tools for managing these challenges is the use of green taxation. Moreover, for successful policymaking in the area of green taxes, special attention to the environmental issues underlying these policies is essential. Therefore, the objective of this research is to present a problem-oriented policymaking model for green taxation.
Materials & Methods: This study is developmental-applied in nature and falls under the category of exploratory mixed-methods research. In the qualitative phase, thematic analysis was employed to develop the model, while in the quantitative phase, confirmatory factor analysis was used to validate it. In the qualitative phase, semi-structured interviews were conducted with 27 experts selected purposefully. For model validation, a sample of 188 managers and experts from the Tax Affairs Organization in Tehran Province was surveyed using a questionnaire designed for this purpose. The questionnaire data were analyzed using confirmatory factor analysis and Smart PLS software.
Results: Based on thematic analysis findings, five strategies were identified: comprehensive understanding of green tax issues, problem-oriented policy formation, legitimization of policies derived from green tax issues, implementation of policies addressing green tax concerns, and evaluation and revision of green tax-related policies. Quantitative findings also confirmed the proposed model and its variables. Among these, the dimensions of policy implementation and comprehensive understanding of issues ranked highest in priority with determination coefficients of 0.745 and 0.712, respectively.
Conclusion: The research results indicate that adopting a problem-oriented approach in green tax policymaking is effective and leads to multiple benefits.