نوع مقاله : علمی پژوهشی
نویسندگان
1 دانشجوی کارشناسی ارشد، حقوق عمومی، دانشکده حقوق و علوم سیاسی، دانشگاه شیراز، شیراز، ایران
2 استاد گروه حقوق عمومی و بین الملل، دانشکده حقوق و علوم سیاسی دانشگاه شیراز، شیراز، ایران.
3 استادیار گروه حقوق عمومی و بین الملل، دانشکده حقوق و علوم سیاسی، دانشگاه شیراز، شیراز، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Due to the ownership of a huge part of the world's oil and gas reserves, Iran is significantly exposed to pollution caused by the oil and gas industry, which forms the most important part of the country's economy. A significant part of these pollutions comes from the upstream oil and gas industry in this part of the country's economy, which is associated with many costs and risks. In this regard, tax and tax rights are one of the most used policies in recent years that Regardless of the traditional goals, as a green tool and in order to cover the non traditional goals, it has played a double role in achieving what is known as the green economy with the aim of realizing green development. In this regard, the current descriptive and analytical research, with the aim of explaining the legality of the green tax, examines the question: What is the basis of the legitimacy of collecting the green tax in order to reduce the pollution caused by the upstream industry? The findings indicate the legitimacy of "green tax" based on valid jurisprudential reasons. Rules such as " prohibition of detriment " and "Government Decree", "Usages of the wise " and "Rule of Reason" are among the reasons that can be cited in the legitimacy of the "Green Tax on the pollution of upstream industries".
کلیدواژهها [English]
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