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:: Volume 5, Issue 16 (9-2021) ::
3 2021, 5(16): 154-168 Back to browse issues page
Legal effects of green tax in Islam and its dimensions
Maryam Hendi, Reza Ziyari
1- Doctor of Law, lecturer at Islamic Azad University, Semnan Branch/ Master Basic 11
Abstract:   (972 Views)
Green tax is one of the components of establishing a green economy. Green economy is meant an economy that does not destroy the environment and therefore, tolls are collected from companies to spend for compensating the emissions and eliminating them in case of existence. This type of toll has been stated like other tributes in Islam and the law of direct taxes in Article 172 approved in 2017 and Article177 approved in 2020 and also in the second chapter of the same law in Article 81 approved in 2020 and taxpayers and the persons subject to Article 1 of the law of taxation. On the other hand, tax collection is done for reasons such as having income, policy-making, redistribution, etc. However, since all taxes have allocative, distributive and legal effects, this research has tried to evaluate the legal effects of green taxes in Islam and its dimensions in Iranian law. What has been considered in this research is the nature and review of literature related to green taxation, terms and conditions of taxation with reference to the environmental impacts created following the bio-pollutants. In addition, some responsibilities regarding non-payment of taxes by taxpayers followed by tax evasion and fines of taxpayers of Note 2 the subject of Article 90 have been considered in this research. The results showed that in Islamic law of Iran, except in the law of direct and indirect taxes and laws related to tax crimes subject of Articles 199 and 200, the non-collection of green taxes related consequences have not been stipulated. Therefore, by considering and creating a legal framework, the amount of green taxes can be determined and its effects in the field of the environmental taxes can be clarified and effective steps can be taken for the optimal allocation of resources in order to increase social welfare.
Keywords: tax, green tax, laws and regulations, legal effects
Full-Text [PDF 228 kb]   (398 Downloads)    
Type of Study: Research | Subject: General
Received: 2021/06/24 | Accepted: 2021/06/28 | Published: 2021/10/8
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Hendi M, Ziyari R. Legal effects of green tax in Islam and its dimensions. 3. 2021; 5 (16) :154-168
URL: http://malieh.dmk.ir/article-1-250-en.html

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Volume 5, Issue 16 (9-2021) Back to browse issues page
دانش حقوق و مالیه Knowledge of Law and Finance
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