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THE CARBON BORDER ADJUSTMENT MECHANISM (CBAM): A QUALITATIVE LEAP IN ENVIRONMENTAL TAXATION FOR A WORLD IN ECOLOGICAL TRANSITION.
Abstract
The purpose of this paper is to analyse the Carbon Border Adjustment Mechanism (CBAM), as a significant step forward in the testing of good practices in environmental taxation. The main objective of this mechanism is in fact to shift the focus from the mere obtaining of tax revenues towards the achievement of climate objectives. The European Commission has introduced this tool aware of its leading role in the environmental field, aiming to influence the decisions of third countries in the fight against the global climate emergency. However, the CBAM raises concerns about its potential use as a tool for European market protectionism, creating tensions with the world-s main economic players. Despite the critical issues, the CBAM proposal could accelerate the convergence of legal systems and foster scientific evidence regarding the relationship between global warming and greenhouse gas emissions, in addressing global environmental challenges. In a world where global emergencies require global responses, CBAM can therefore become an important tool to prevent the circumvention of law enforcement mechanisms and penalize non-virtuous behavior. In this context, environmental taxation, now supported in many countries by direct constitutional coverage, can play a strategic role in the implementation of international commitments, promoting an ecological transition with an eye to sustainable development and the effective allocation of resources.
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