دیدگاه خبرگان مالیاتی و محیط زیستی شهر یزد در خصوص تأثیر برقراری نظام مالیات سبز بر کاهش آلودگی های زیست محیطی

Introduction: Correct and efficient use of various sources of energy and natural resources for sustainable development is necessary to achieve economic growth. Based on the importance preservation of non-renewable resources and reducing the negative impacts of industrial and economic activities more than ever are evident for governments. So, a descriptive study was conducted entitled “Tax and Environmental Experts Opinion in Yazd City about the Green Tax System Establishment and Reduce of Environmental Pollutions. Methods: In order to gather the survey information and verify our research hypothesis, we designed a questionnaire with the five-item Likert’s scale which was completed by 126 tax and environmental experts that has been chosen by stratified random sampling. The extracted information is analyzed by t-Student test in SPSS software.  Results: Given that all three statistics obtained by t-test for air pollution, water and soil is bigger than the critical Alpha value at level of 5% (Z0.05=1.645), according to experts opinion can be expressed with 95% confidence that the establishment of green tax system reduce all three types of environmental  pollutions including; air, water and soil. Conclusion:Based on the results, the establishment of green tax system with reduce of environmental pollutions could have an important role in health promotion, social welfare and economic situation. It is mentioned that Increasing the VAT on gasoline, sustainable cleaning products, toxins and pesticides factors Unlike other factors can not reduce environmental pollutions.