Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

Khodamipour, Ahmad; Shahamabad, Mahdi Askari; Shahamabad, Fateme Askari

doi:10.1108/jaar-03-2021-0076

Cited by 8 publications

(20 citation statements)

References 118 publications

(196 reference statements)

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“…Classification helps governments select specific factors and categories related to ETR based on their importance. As a result, awareness of the benefits of ETR encourages governments to use this approach to reduce environmental impact and contribute to economic growth (Khodamipour et al, 2022). Future research can investigate these factors using other multi-criteria decision-making techniques, such as TOPSIS or WASPAS (Weighted Aggregated Sum Product Assessment) and compare the results with our study.…”

Section: Discussionmentioning

confidence: 78%

“…In response, the European Environment Agency has defined Environmental Tax Reform (ETR) as the reform of the country's tax system, in which the tax burden shifts from ordinary taxes (such as labor, corporate profit taxes or value-added tax) to activities that are harmful to the environment (such as resource use or pollution) (Aubert and Chiroleu-Assouline, 2019; Ekins et al ., 2011). The aim of the ETR is first to accept environmental taxes by the community calmly and to familiarize them with the benefits of environmental taxes, which can be used as a fundamental solution to control and improve the environmental situation as well as reduce the economic problems caused by environmental taxes (Khodamipour et al ., 2022). ETR may be a promising and valuable policy tool since various taxes (such as corporate profit or value-added tax) are already high.…”

Section: Introductionmentioning

confidence: 99%

“…Previous research has examined the impact of environmental taxes on various sectors of the economy and industry (Bonnet et al ., 2018; Kaufmann, 2019; Li and Masui, 2019; Mardones and Baeza, 2018; Pang, 2019; Wang et al ., 2018; West and Williams, 2004), environmental tax reform (Aubert and Chiroleu-Assouline, 2019; Bovenberg and de Mooij, 1997; Ekins et al ., 2012; Oueslati, 2014, 2015; Patuelli et al ., 2005) and general and social issues related to this mechanism (Kallbekken and Sælen, 2011; Khodamipour et al ., 2022; Liu, 2013; Lu et al ., 2019; Piciu and Trică, 2012; Rahimi et al ., 2022; Yang and Chen, 2018; Yenipazarli, 2019). Each of these studies examines a limited number of factors related to ETR.…”

Section: Introductionmentioning

confidence: 99%

“…Rank the success factors to improve safety and security in sustainable food supply chain management using FAHP. InKhodamipour et al (2022), FAHP has been used to rank the barriers to Environmental Taxes implementation. In Bes ¸ikçi et al(2016), FAHP was used to prioritize existing measures for the ship's operational energy efficiency Heo et al (2010).…”

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confidence: 99%

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Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Askari Shahamabad,

Rahimi,

Shamsadini

et al. 2023

MEQ

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PurposeEnvironmental taxes have been in place for many years to reduce environmental damage and pay more attention to the environment. However, some of the adverse socio-economic impacts that may result from such taxes and the many challenges facing developing countries have necessitated policy reform. Therefore, identifying and prioritizing the factors related to environmental tax reform (ETR) is necessary to help governments and environmental protection agencies (EPAs) focus on this prioritizing to develop and improve this process. Awareness of the benefits of ETR encourages governments to use this policy to reduce adverse environmental impacts and contribute to economic growth.Design/methodology/approachThe primary purpose of this work is to prioritize and taxonomy the factors related to ETR using the Fuzzy Analytic Hierarchy Process (FAHP) approach. In the first stage, 25 factors were extracted from the available literature. These factors were divided into five categories for more accessible review. In the second stage, the FAHP as a Multiple-Criteria Decision-Making (MCDM) Technique was used to prioritize and develop the taxonomy of identified factors and the categories of these factors.FindingsThe results show that reducing carbon emissions (DF4) is the essential prioritization factor that governments and environmental organizations can achieve if the ETR is implemented. Following that, reducing greenhouse gas emissions (DF1), double benefit (EcF7) and increase sustainability reports (EnF4) can be achieved by implementing ETR.Research limitations/implicationsThis study is geographically limited to Iran. In terms of the study population, this study is limited to 25 academic, tax and public policy experts. Moreover, in this study, FAHP is the only approach used. For further research, the results of this study can be compared with that of other multi-criteria techniques like FAHP, fuzzy TOPSIS or BWM.Practical implicationsRatings of factors related to ETR can guide and help governments identify important factors that affect environmental tax reform, which can, in addition to controlling ecological pollution will, increase the economic benefits of governments.Originality/valueThis study is the first to identify factors related to environmental tax reform and to develop an MCDM technique for prioritizing these factors and finding important ones.

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Section: Discussionmentioning

confidence: 78%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

mentioning

confidence: 99%

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Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Askari Shahamabad,

Rahimi,

Shamsadini

et al. 2023

MEQ

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“…Some studies combined TOPSIS with other criteria-weighted methods such as with AHP (Abdulvahitoglu & Kilic, 2022) (Li et al, 2022) (Rajput et al, 2022) , and also combined TOPSIS with Fuzzy AHP (Yadav et al, 2022) (Nabizadeh et al, 2022). (Ekmekcioğlu et al, 2021) (Khodamipour et al, 2021)…”

Section: Literature Reviewmentioning

confidence: 99%

Selection of promotional media with the integration of AHP Fuzzy and TOPSIS (case study in a study program)

Indrayana

Utomo

2022

JIEHIS

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Private universities need new students as one of the income to be able to run their operations. For that promotion needs to be done by them. When carrying out promotional activities, it is necessary to look at the availability of the budget, so it is necessary to be selective and choose the right promotional media and according to the budget. Selection of promotional media in addition to considering the budget, there are several criteria that must be considered, therefore the selection requires a multi-criteria method, one of which is TOPSIS. Initial weighting of the criteria for TOPSIS can be done with Fuzzy AHP, this method is used because it can overcome the fuzzy assesment when performing pairwise comparisons. So far, there are not many combined applications of Fuzzy AHP and TOPSIS in the selection of promotional media, so this research is expected to have a contribution to fill the gap. From the results of the study, it was found that the order of criteria that were important for the study program in the selection of promotional media were; cost, reach, audience fit and easy to apply. Meanwhile, the result of selecting the best promotional media for this study program was through social media

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Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

Khodamipour,

Yazdifar,

Askari Shahamabad

et al. 2023

JM2

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Purpose Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers. Design/methodology/approach In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting. Findings Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies. Practical implications The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability. Social implications This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability. Originality/value Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

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Fuzzy AHP-TOPSIS method for ranking the solutions of environmental taxes implementation to overcome its barriers under fuzzy environment

Cited by 8 publications

References 118 publications

Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Prioritization and taxonomy of factors related to environmental tax reform (ETR) using fuzzy AHP approach

Selection of promotional media with the integration of AHP Fuzzy and TOPSIS (case study in a study program)

Modeling barriers to social responsibility accounting (SRA) and ranking its implementation strategies to support sustainable performance – a study in an emerging market

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