كاربرد ماليات ها و يارانه ها در كاهش آلودگي صنايع در استان تهران

Tax and Subsidy Application toward Pollution Reduction: Case of Tehran Province Industries

Environmental economics plays a key role in application of instruments for management of natural resources, evaluation of economic importance of environment and finding the economic causes of environmental deterioration and provision of required economic incentives for slowing down or hopefully stopping this deterioration trend. All these are within the activity span of environmental economics. The Protective Policies of environment can be exerted by means of economic instruments such as subsidies and taxes, deposit systems and tradeable pollution permits and legal instruments such as standards, and also by means of instruments of voluntary participation. This paper considers the application of taxes and subsidies in reducing the pollution of industris in Tehran Province. The conclusions indicate that. if the collection system of taxes is more effective, then tax instruments (input tax, product tax, tax on production process, tax on dissipated substances) can play an important role in reducing the pollution of Tehran industries, On the other hand, it is necessary to consider subsidy payment in the form of unilateral aids or assigned facilities to industries where upon provisions such as installation of treatment systems and other related equipment are not possible. The fora-mentioned facilites increase the incentive of purchase and setting of pollution control equipment and will give way to total pollution reduction.