شناسایی و طبقه‌بندی پیامدهای مالیات زیست‌محیطی با رهیافت فراترکیب و آنتروپی شانون

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه تبریز

2 استاد اقتصاد دانشگاه تبریز

چکیده

در طی سال‌های اخیر، چالش‌های زیست‌محیطی مرتبط با تغییرات اقلیمی و آلودگی هوا به طور فزاینده‌ای نگرانی‌های ملی و بین‌المللی را برانگیخته است. بدین منظور کشورهای مختلف برای حفاظت از محیط‌زیست، سازوکارهایی از قبیل مالیات‌های زیست‌محیطی را مصوب کرده‌اند، لذا هدف پژوهش حاضر شناسایی و طبقه‌بندی پیامدهای مالیات زیست‌محیطی از ابعاد مختلف است. این پژوهش از لحاظ هدف کاربردی و از لحاظ تحلیل داده‌ از نوع فراترکیب است. در همین راستا با مراجعه به مقالات انتشار یافته در پایگاه‌های اطلاعاتی معتبر داخلی و بین‌المللی در طی بازة زمانی 1381 تا بهمن 1402 (2002 تا ژانویه 2024) از میان 1209 مقاله جست و جو شده اولیه، در نهایت 58 مقاله با استفاده از روش پریزما شناسایی گردید، همچنین جهت رتبه‌بندی کدها از آنتروپی شانون بهره‌برداری شده است. علاوه بر این، خروجی روش فراترکیب نیز با استفاده از نظرات 8 نفر از خبرگان حرفه‌ای و دانشگاهی اعتبارسنجی شده است. در پژوهش حاضر مطالعه پیامدهای مالیات زیست‌محیطی با بهره‌برداری از روش فراترکیب هفت مرحله‌ای ساندلوسکی و باروسو انجام شده است. یافته‌های پژوهش حاکی از شناسایی 16 مفهوم و 89 کد برای مقوله اصلی پیامدهای مالیات زیست‌محیطی است. نتایج همچنین نشانگر آن است که در ارتباط با پیامدهای مالیات زیست‌محیطی به ترتیب کاهش انتشار آلاینده‌های اقلیمی، ارتقای توسعه پایدار شرکت‎ها، ارتقای توسعه سبز و کاهش رشد اقتصادی در کوتاه‌مدت از بیشترین میزان وزن برخوردار هستند. یافته‌های پژوهش حاضر می‌‌تواند برای قانون‌گذاران و پژوهشگران علاقه‌مند در حوزة مالیات زیست‌محیطی، جهت کسب شناختی جامع از پیامدهای مالیات زیست‌محیطی و سنجش میزان اهمیت آنها راهگشا باشد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Identifying and Classifying the Consequences of Environmental Tax with Meta-Synthesis Approach and Shannon Entropy

نویسندگان [English]

  • Sajad Naghdi 1
  • Zahra Karimi Takanlou 2
1 Assistant Professor of Accounting, University of Tabriz
2 Professor of Economics, University of Tabriz
چکیده [English]

In recent years, environmental challenges related to climate change and air pollution have increasingly raised national and international concerns. For this purpose, different countries have adopted mechanisms such as environmental taxes to protect the environment, so this research aims to identify and classify the consequences of environmental taxes from different dimensions. The current study is applied in terms of purpose and meta-synthesis regarding data analysis. In this regard, by referring to the 1209 articles published in reliable domestic and international databases from 2002 to January 2024, 58 articles were identified with the Prisma method; Shannon's entropy has also been used to rank the concepts. In addition, the output of the meta-synthesis method has also been validated using the opinions of 8 experts. The present study of the consequences of environmental tax is presented using Sandelowski and Barroso's seven-step meta-synthesis method. The research findings indicate that 16 concepts and 89 codes for environmental tax consequences were identified. The results also show that in relation to the consequences of environmental tax, emission of climate pollutants, promoting the sustainable development of companies, promoting green development, and reducing economic growth in the short term have the most weight. The findings of the present research can be helpful for legislators and researchers interested in the field of environmental taxation, as they can gain a comprehensive understanding of the consequences of environmental taxation and measure the importance of each of these consequences

کلیدواژه‌ها [English]

  • Environmental tax
  • Green tax
  • Meta-synthesis
  • Shannon's entropy

مراجع

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