Abstract
An overview of the problem of taxation of greenhouse gas emissions for developed countries of the world is presented in order to use the accumulated experience for Kazakhstan. The review was prepared based on materials from foreign articles and international documents. When implementing such an instrument as carbon taxation, there are a lot of problems - from lobbying the interests of individual companies or industries to social tension in society, which leads to significant risks. Despite the effectiveness of such a tool, it is necessary to clearly separate goals, conduct an explanatory campaign and not expect quick results. A separate issue is the distribution of collected funds for the implementation of projects to curb climate change.
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