Determining the optimal rate of green tax on large industries in Iran

Abstract

AbstractEnvironmental 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 believe that this national wealth should be protected not only for the present generation but also for future generations, because industrial pollution costs a lot. In our country, despite the increase in pollutants, no practical plans and decisions have been made in this study, which is entitled to determine the optimal rate of green tax on large industries based on isic codes by SUR (seemingly irrelevant regression) cost function Translog based on cost variables (salary cost, insurance cost, tax, training, transportation, fuel, repairs) estimated results show that more than 95% of the factors affecting the total cost are explained by the above variables in the model and The optimal rate of green tax in the whole industrial sector against each million tons of production is equal to 0.19 percent, cement sector / 13, petrochemical / 18. , Rubber and plastic 17 /. , Power plants 12 /. And stone mines 09 /. It is suggested that the government and responsible agencies can use financial and economic tools to control pollutants.

Keywords

• optimal taxation
• translog function
• large industries
• seemingly unrelated regression
• pigou theory