Abstract
Introduction: Environmental degradation and climate change are considered to be the biggest challenges to sustainable development in recent years because economic and social development depends on the sustainability and proper functioning of the environment. In the last two centuries, economic activities that have been accompanied by extensive consumption of energy, especially fossil fuels, have caused irreparable damage to the environment at regional and global levels, and human health has faced a serious threat. In response to these challenges, governments provide incentives to minimize environmental damage through tools such as environmental taxes. These taxes imply the cost of pollution emissions and are levied by the government through taxes on emissions of pollutants into the air, water, and soil.
Materials and Methods: In this paper, using panel data and within the framework of the Panel Vector Autoregression (PVAR) model, the effects of the green tax shock on selected variables of major polluting industries have been analyzed. In order to achieve the above-mentioned objectives, the statistics and information required for the studied industries, which account for a large part of the country's energy consumption, include: The transportation industry, refining industries, power plant industries, rubber and plastic industries, non-metallic mineral industries, food and beverage industries, basic metal industries, chemical materials and products industries, textile manufacturing industries, and paper and paper products manufacturing industries were extracted and used from statistical sites during the period from 1385 to 1401.

Results: The results of the present study showed that the green tax shock has a negative effect on the variables of value added in selected industries, energy consumption, gross fixed capital formation value, and research and development costs in selected industries, but the same shock has a positive effect on employment in selected industries in most periods, and the variable of export power of selected industries. With the explanation that, for example, the desired shock in period 10 and beyond has an effect of between -0.05 percent and -0.07 percent on the value added of the industries under study.
Discussion: Green tax, as one of the new tax bases, has important allocation effects in addition to its revenue effect. Considering the impact of this type of tax on selected variables of the studied industries, it is suggested: Due to the results of various studies on the effects of imposing this type of tax on improving various economic indicators, such as the health index, the income distribution index, and government revenues, as well as improving the energy consumption index and consequently reducing pollution and other indicators To prevent disruptions in the value-added trend in polluting industries, economic policymaking in the country should focus on creating stability and strengthening other effective components for promoting value-added and production, such as economic security and stability in macroeconomic variables such as exchange rates and international trade flows, human capital, and the quality of knowledge-based production. It is recommended that industries that have taken effective steps to reduce pollutant emissions, with the approval of the Environmental Organization, be given a discount on the emission tax rate or a discount on other tax bases, which from this perspective will positively influence the growth of the industries in question. Since the purpose of imposing any type of tax is not only to generate revenue for the government, and given that the imposition of taxes affects real economic variables, it is recommended to increase tax savings for growth in polluting industries by applying decreasing rates or various tax exemptions (as a result of reducing pollution).