مبانی فقهی و قانونی مشروعیت مالیات سبز در کاهش آلایندگی صنایع بالادستی

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

مالکیت ایران بر بخش عظیمی از ذخایر نفتی و گازی جهان به شکل محسوسی منجر به وسعت آلودگی‌های ناشی از صنعت نفت و گاز، که مهم‌ترین بخش اقتصاد کشور را تشکیل می‌دهد، شده است. بخش قابل توجهی از این آلودگی‌ها از صنعت بالادستی نفت و گاز که با هزینه و مخاطرات فراوان همراه است، ناشی می‌شود. در این راستا مالیات و حقوق مالیاتی، یکی از سیاست‌های پرکاربرد در سال‌های اخیر است که صرف نظر از اهداف سنتی، به عنوان ابزاری سبز و به منظور پوشش اهداف غیرسنتی، در دستیابی به آنچه به عنوان اقتصاد سبز با هدف تحقق توسعه سبز شناخته می‌شود، نقش مضاعفی را ایفا کرده است. در ایران علی رغم تصویب قوانین در حوزه محیط زیست توجه شایانی به مقوله مالیات سبز نگردیده است و قوانین پراکنده و ناهماهنگ، در این حوزه به چشم می‌خورد. بررسی مبانی فقهی «مالیات سبز»، گامی مهم در نتیجه بخشی و اجرائی‌سازی سیاست مربوطه است. از طرفی علیرغم اهمیت این موضوع، ورود فقه پژوهان در این عرصه بسیارکمرنگ و ضعیف بوده و لذا این تحقیق کاملاً بدیع و نوآورانه است. در همین راستا پژوهش توصیفی- تحلیلی حاضر، با هدف تبیین جواز شرعی مالیات سبز، به بررسی این پرسش می‏پردازد که: مبنای مشروعیت اخذ مالیات سبز در جهت کاهش آلودگی ناشی از صنعت بالادستی چیست؟ ازآنجاکه مالیات سبز و آلودگی صنایع بالادستی ازمسائل مستحدثه و نوپیداست و بالطبع نصی از کتاب و سنت و اقوال فقها به نحو خاص در این باره وجود ندارد، اقناع مخاطبان (آلوده سازان صنعت بالادستی) و درنهایت افکار عمومی از لحاظ مشروعیت این خط مشی ضرورت دارد و تبیین مبانی فقهی این قانون و تطبیق آن با مبانی قانونی، بر قوت ضمانت اجرای آن می‌افزاید. یافته‌ها حاکی از مشروعیت «مالیات سبز» بر اساس دلایل معتبر فقهی است. قواعدی از قبیل «لاضرر» و «حکم حکومتی»، «سیره عقلا» و «حکم عقل» و اصول قانونی چون «اصل پرداخت آلاینده» و «عدالت بین نسلی» از دلایل قابل استناد در مشروعیت «مالیات سبز بر آلایندگی صنایع بالادستی» هستند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Jurisprudential Foundations of the Legitimacy of Green Tax in Reducing Pollution in Upstream Industries

نویسندگان [English]

  • Tahere Hazbeh 1
  • Seyyed Mojtaba Vaezi 2
  • Hadi Salehi 3
1 Master's student in Public Law, Faculty of Law and Political Science, Shiraz University, Shiraz, Iran
2 Professor, Department of Public and International Law, Faculty of Law and Political Science, Shiraz University, Shiraz, Iran.
3 Assistant Professor of Public Law. Department of Public and International Law. School of Law and Political Sciences. Shiraz University. Shiraz, Iran.
چکیده [English]

Given Iran's substantial share of the world's oil and gas reserves, Iran is significantly exposed to pollution caused by this industry, which forms the most important part of the country's economy. A significant part of this pollution comes from the upstream oil and gas industry In this regard, taxation and tax policy are 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]

  • Taxes
  • Green Taxes
  • Upstream Industries
  • Pollution
  • Oil & Gas
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