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Two policies of carbon tax are considered by many countries for reduce carbon emissions. First policy emphasized on tax and second policy notice subsidy for carbon emission control. The results show that according to conditions, two policies can effective on reducing carbon emissions and technology development. A carbon tax Policy is needed to reduce carbon emissions in logistics systems. The purpose of this paper is to present effect of carbon tax policies for logistics in Iran pulp and paper industry. The research method is descriptive and data collection is survey, Samples consists two groups. The first group are experts for proposing possible Policy and deter-mining evaluation indices and selecting the appropriate Policy. The second group are managers in pulp and paper company for choose an appropriate Policy. Effect of factors on carbon tax was determined by experts’ interviews and fuzzy mean. Two suitable policies that covers the fossil fuels, were selected for simulation by VENSIM software. We considered 10 years for test and 10 years for simulation. Results showed both policies affect pollution reduction, reducing the fossil fuels consumption, reduction of emissions and increase innovation in the logistics system. The second policy that is carrying out carbon tax is more effective than the first policy which paying subsidies to reduce emissions.

Purpose: The purpose of this research is to design a model for evaluating digital innovation and transformation in startup business models.Method: The methodology of this reseatch is descriptive-exploratory and employs a qualitative approach. The thematic analysis was employed to study digital innovation and transformation in startup business models. The participants in this research were academic and industrial experts with a background in research and executive work in lean startups. Initially, a purposive sampling method was used to select the samples, and this was later extended using the snowball method. Ultimately, the researcher conducted 14 expert interviews to collect data. The data obtained from the interviews were reviewed and analyzed using coding based on theme analysis. Initially, codes were extracted from the text of the interviews. These codes were aggregated into more general codes, which were further studied and integrated into components. From these components, relevant dimensions were proposed, leading to the presentation of a model based on these dimensions and extracted components.Findings: The results indicate that the digital Innovation and transformation evaluation model for startup business models includes six main dimensions and 19 sub-themes. The proposed model consists of the following dimensions: "monitoring and analysis of market needs" with three components, "evaluation of product development costs" with three components, "digital innovation and transformation in the business model" with four components, "coordination and integration inside and outside the organization" with two components, "evaluation of learning ability and absorption of organizational knowledge" with three components, and "organizational resources and capacities" with four components.Conclusion: Based on the research findings, it is suggested that managers in the technology field understand the importance of lean startups. The indicators in the proposed model may be considered to help prepare and empower startups to improve their products and services. Each proposed dimension can be seen as a management skill necessary for the success of lean startups. Managers may create the appropriate conditions to integrate all of company capabilities.