各国在 "绿色商业 "框架内的税收法规(以俄罗斯联邦和欧盟为例)

E. Sidorova
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摘要

在过去的三十年中,环境保护在环境和气候议程中的作用不断加强,形成了 "绿色 "经济发展的趋势。本研究的目的是结合欧盟(EU)的经验和防止气候变化影响的税收监管原则来研究这一问题。以欧盟和俄罗斯联邦为例,考虑了处于初始阶段的温室气体排放经济调节系统的反应。对俄罗斯向欧盟国家的 "绿色 "出口进行了 SWOT 分析,其中包括对俄罗斯石油和石油产品、煤炭、天然气和金属需求下降以及对低碳电力需求增加的预测。考虑到俄罗斯所有出口产品极高的碳强度及其产品和国家结构,如果碳边境调整机制(CBAM)扩大其产品组合和范围,2026 年后可能会出现显著的损害。由于俄罗斯联邦在氢能源开发方面存在重大风险,因此确定了提高竞争力的驱动因素以及我国在去碳化条件下的相应地位,并对俄罗斯经济在通往 "绿色 "市场的道路上进行了 PEST 分析。本研究的实际意义在于建议将欧盟国家的税收监管经验作为俄罗斯经济绿色化业务的一部分。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax Regulation of Countries in the Framework of Greening Business (using the example of the Russian Federation and the EU)
In the past three decades, the role of environmental protection in the environmental and climate agenda, which shapes the trends of “green” economic development, has been continuously increasing. The purpose of this study is to examine this issue in the context of the experience of the European Union (EU) and regulatory principles of taxation to prevent the effects of climate change. Using the example of the EU and the Russian Federation, the reaction of a system for economic regulation of greenhouse gas emissions, which is at the initial stage, is considered. A SWOT-analysis of Russia’s “green” exports to the EU countries has been carried out, which contains forecasts of a decline in demand for Russian oil and oil products, coal, gas and metals and an increase in demand for electricity from low-carbon sources. Taking into account the extremely high carbon intensity of all Russian exports and its product and country structure, it is suggested that notable damage may occur after 2026 if the Carbon Border Adjustment Mechanism (CBAM) expands its product mix and scope. In the presence of significant risks for the Russian Federation in the context of hydrogen energy development, the drivers for increasing competitiveness and the corresponding positions of our country in the conditions of decarbonization are determined, PEST-analysis of the Russian economy on the way to the “green” market course is carried out. The practical significance of the study lies in the proposal to use the experience of tax regulation in the EU countries as part of greening business in the Russian economy.
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