The Role of Green Taxation in Realization of Sustainable Development and Environmental Protection in Iranian Law and International Law

Abstract

Sustainable development and green taxation are among the most important topics of development in the present era, and their study holds significant importance. The purpose of this article is to examine the role of green taxation in sustainable development within Iranian law and international documents. This article is descriptive-analytical in nature. Environmental taxes are based on the idea that each person should pay taxes in proportion to their share in polluting the environment, meaning they should bear the cost of reducing the damage caused by pollution. Several international documents have addressed the issue of green taxation in sustainable development, and in some countries, the policy of imposing green taxes in areas such as energy, transportation, and waste disposal has been adopted as part of sustainable development efforts. However, in Iranian law, despite some attention to sustainable development, except for a few environmental protective regulations, no rules have been established to move towards green taxation. In Iran, in order to achieve sustainable development, it is essential to consider the use of green taxes and fees in various sectors as a supportive tool in urban management, quality control of urban environments, and as a sustainable source of revenue.