Abstract
The genesis of the EU initiative of cross-border carbon tax on imported carbon-intensive products is analyzed. An assessment of the positions of the EU countries in relation to this initiative has been given, and the evolution of these positions over the past 25 years has been traced. An analysis has been made of the tactics of France, as the main supporter of the cross-border carbon tax, used to promote this tax on the EU agenda during a number of presidencies, from J. Chirac to E. Macron. The link between the UN climate negotiation process and the EU’s position on the cross-border carbon tax has been clarified. Particular attention was paid to the analysis of the early versions of the EU cross-border carbon tax, which preceded the current version of this initiative, and a comparative study of these versions by the basic parameters of carbon taxation has been conducted.
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