The enactment of regulations and the imposition of taxes and levies for environmental purposes are essential policy tools employed by governments to alleviate the detrimental environmental effects of industrial activity and the consumption of pollutant-emitting products. One of the most significant initiatives is the implementation of "green levies" or "pollution charges" on polluting companies, with the proceeds designated for alleviating the environmental damage they cause. In Iran, with the enactment and implementation of the Value-Added Tax (VAT) Law, polluting production, industrial, mining, and service units are subject to green levies. The collected charges and penalties are subsequently distributed among municipalities, village administrations, and county governorships in regions affected by pollution. At present, two critical concerns remain insufficiently addressed: first, the environmental impacts of major and strategic industries, and second, the payment of green levies by these industries, their expenditure mechanisms, and the long-term effectiveness of this policy as a principal strategy for pollution mitigation. This study seeks to assess the performance of the green levy policy, focusing on the collection and allocation of these funds to the rural regions of the Garkan-e Jonubi district in Mobarakeh County from 2013 to 2023. This study is methodologically categorized as applied research regarding its objectives, which are descriptive and employ an inductive-deductive approach for collecting data and analysis. The analysis of green levy expenditures, differentiating between current and capital expenditures in large, medium, and small villages, indicates that the minimum and maximum ratio of green levies in the annual budgets of villages in Garkan-e Jonubi were recorded in 2017 and 2021, at 0% and 29%, respectively. Furthermore, an eva‎luation of green levy performance based on the criteria of relevance, coherence, efficiency, effectiveness, impact, and sustainability—drawing on insights from financial experts, village administrators, and the heads of village councils—demonstrates that, according to respondents, green levies have underperformed across all criteria, with assessments consistently rated as low or very low. The study concludes that vital environmental concerns, prerequisites, and priorities in rural areas have not been sufficiently identified or thoroughly examined. Furthermore, the possible environmental impacts on rural communities have yet to be comprehensively eva‎luated. Moreover, the distinct challenges and limitations encountered by rural communities have not been adequately addressed in planning initiatives funded by green levies. As a result, the projects carried out have not effectively targeted local communities' distinct needs and priorities. Many green levy expenditures have been directed towards creating green spaces. Nonetheless, the significance of green spaces in reducing air pollution has been exaggerated, and the belief that plants and green infrastructure can successfully cleanse contaminated air lacks a solid basis.

علي يوسفي

عليرضا علي پور , مهديه غلامي