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

Document Type : Research Paper

Authors

1 Assistant Professor of Accounting, University of Tabriz

2 Professor of Economics, University of Tabriz

Abstract

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

Keywords

Main Subjects

References

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Quarterly Journal of Applied Theories of Economics
Volume 11, Issue 3 - Serial Number 42
December 2024
Pages 165-196

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