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Title: THE CARBON BORDER ADJUSTMENT MECHANISM (CBAM): A QUALITATIVE LEAP IN ENVIRONMENTAL TAXATION FOR A WORLD IN ECOLOGICAL TRANSITION.
THE CARBON BORDER ADJUSTMENT MECHANISM (CBAM): A QUALITATIVE LEAP IN ENVIRONMENTAL TAXATION FOR A WORLD IN ECOLOGICAL TRANSITION.

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Elisabetta Ceroni
10.5593/sgem2023V/4.2/s17.57
10.5593/sgem2023v/4.2
1314-2704
978-619-7603-65-1
English
23
4.2
•    Prof. DSc. Oleksandr Trofymchuk, UKRAINE 
•    Prof. Dr. hab. oec. Baiba Rivza, LATVIA
Modern Energy and Power Sources
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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conference
https://doi.org/10.5593/sgem2023V/4.2/s17.57
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Proceedings of 23rd International Multidisciplinary Scientific GeoConference SGEM 2023
23rd International Multidisciplinary Scientific GeoConference SGEM 2023, 28-30 November, 2023
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference-SGEM
SWS Scholarly Society; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci and Arts; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; European Acad Sci, Arts and Letters; Acad Fine Arts Zagreb Croatia; Croatian Acad Sci and Arts; Acad Sci Moldova; Montenegrin Acad Sci and Arts; Georgian Acad Sci; Acad Fine Arts and Design Bratislava; Russian Acad Arts; Turkish Acad Sci.
479-486
28-30 November, 2023
website
9483
Carbon Border Adjustment Mechanism (CBAM); environmental taxation; protectionism; climate change; global emergency; carbon leakage.