ВЛИЯНИЕ УГЛЕРОДНОГО НАЛОГА ЕС НА ДЕЯТЕЛЬНОСТЬ РОССИЙСКИХ ПРЕДПРИЯТИЙ

Abstract

The article presents the results of a study of the opportunities and threats of cross-border carbon regulation for importers of products to EU countries. The goals and objectives of the "Green Course" of Europe are considered; methods used to reduce the level of CO2 concentration in the atmosphere. The mechanism of cross-border tax collection, the scheme of formation of the payment rate correlating with the price of the greenhouse gas emissions quota (ETS) is analyzed in detail. The emphasis is placed on the possible protectionist nature of the proposed EU initiative, the arguments in favor of this argument are given. Special attention is paid to the impact of TUN on the activities of Russian enterprises, the costs that can potentially arise when paying a "green" tax are calculated. The options for creating a national system of carbon regulation in the Russian Federation are studied, an experiment on achieving carbon neutrality in the Sakhalin Region is given as an example. The obtained results allowed us to conclude that domestic enterprises need to adapt to global trends in reducing greenhouse gas emissions in order to gain competitive advantages and find new markets in the long term. However, risks and high financial costs should be taken into account, and Russia's energy security should be preserved.