Reforming the country's tax system, given that it is one of the most important tools of the government in the country's economic issues, needs to be reformed. Therefore, using a modern tax system, including green tax, is one of the solutions to the transparency of producers' social responsibilities in Structural reform helps. Environmental health is one of the most important current concerns of people and officials in the world, to the extent that everyone agrees to reduce it and believes that this national wealth should be protected not only for the present but also for future generations. Because pollutants from industries cost a lot of money for people's health, in our country, despite the increase in pollutants, there is still no practical plan and decision that the government and responsible agencies should use green tax-based financial and economic tools to control pollutants.
shahabfar M. Conceptual framework of green tax and how to implement it and its obstacles in the country. Journal title 2022; 6 (20) :47-63 URL: http://malieh.dmk.ir/article-1-258-en.html