Effectiveness of the Green Tax Sustainability Consequences based on Themes of Pluralistic Decision (Case study: National Iranian Petrochemical Industries)

The purpose of this research is Effectiveness of the Green Tax Sustainability Consequences based on Themes of Pluralistic Decision in Petrochemical Firms. The methodology of this research is a mix methodology and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. But the target population in a quantitative part was ۲۲ managers of petrochemical firms, which is acceptable from the statistical population due to the requirement of rough theory analysis. In this study, based on the meta-synthesis analysis of the selected researches, ۶ pluralistic/pluralistic decision propositions and ۴ consequential components of green tax sustainability were determined, which entered the Ruff collection analysis phase due to the confirmation of theoretical adequacy based on Delphi analysis. The results in this section identify the most influential pluralistic/pluralistic decision-making proposition, the three propositions of social responsibility in decision-making; it was the reduction of conflict of interest in decision-making and the legitimacy of decision-making that affects green tax sustainability and reduces emissions as the most effective component of green tax sustainability consequence.

Keywords:

Green Tax Sustainability Consequence , Philosophical Themes of Pluralistic Decision Making , Rough Set