Carbon Tax Plan for Iran's Automotive Industry

In order to reduce greenhouse gas emissions, carbon tax is considered by many countries and the results show this tax has positive effects on reduction of pollutants and technology development. Automotive industry has an important role in emission of pollutants. A carbon tax plan is needed to reduce carbon emissions in this industry. The purpose of this paper is to present a carbon tax plan for Iran automotive industry. The research method is descriptive and data collection is survey, Samples consists two groups. The first group are experts for proposing possible plan and determining evaluation indices and selecting the appropriate plan. The second group are managers in the automotive company for choose an appropriate plan. Effect of factors on carbon tax was determined by experts’ interviews and fuzzy mean, and six proposals were determined from the combination of factors affecting carbon tax. Six plans were ranked using fuzzy and VIKOR technique. The results showed the experts have considered the carbon tax payers and among them the design which covers the energy of oil and gas and managers have selected tax exemptions which covers only oil fuel.