Imposition Of Carbon Tax Research Articles

Edukasi Konsep dan Penerapan Pajak Karbon bagi Mahasiswa

Climate change caused by carbon emissions has been felt in almost all countries, including Indonesia. The government has issued policy Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) which regulates the imposition of carbon tax. Apart from that, the Government has also issued Presidential Regulation Number 98 of 2021 concerning the Implementation of Carbon Economic Value. The aim of this regulation is to reduce carbon emissions in Indonesia by imposing taxes. Community service activities are carried out through seminars aimed at providing the public with an understanding of the concept and application of carbon tax as well as elaboration of practices carried out in other countries. The material presented in this seminar includes: the concept of carbon tax, the practice of imposing carbon tax in other countries, existing regulations in Indonesia, discussion and delivery of conclusions. The implementation of the seminar consists of three stages. First, presentation of material from the resource person. Second, question and answer session with participants. The number of seminar participants was around 100 people from academics, both students and lecturers from UPN Veteran Jakarta and other universities.

PAJAK KARBON BERDASARKAN PRINSIP KEADILAN DAN KETERJANGKAUAN DI INDONESIA

One of the reasons why implementing a carbon tax in Indonesia is so necessary is because Indonesia is one of the largest contributors to greenhouse gas emissions in the world. Indonesia has received great attention because Indonesia is known as a tropical rain forest country with considerable biodiversity. The purpose of this study is to examine and analyze the Principles and Principles, Imposition of Carbon Tax Imposition in order to create a sense of justice and affordability for the community in carrying out obligations in taxation in Indonesia and to examine the Application of Implementation of Carbon Tax Collection already based on applicable legal provisions, namely the Law law No. 7 of 2021. The method used in this study is normative legal research, namely a legal research based on document studies, namely using legal sources in the form of laws and regulations, court decisions/decree, contracts/agreement/contracts, legal theory, and the opinion of scholars. Another name for normative legal research is doctrinal legal research, also known as library research or document study. The conclusion from this research is that the implementation of the imposition of carbon tax in Indonesia is regulated in Law Number 7 of 2021. This carbon tax will be imposed on carbon emissions resulting from the consumption of goods that contain carbon emissions and/or from activities that produce carbon emissions. The basis for the imposition of a carbon tax is the amount of carbon emissions produced which will be determined by the relevant Ministry which has the authority and competence in this matter. Indonesia applies a carbon tax using the Capand-Tax scheme, which combines a carbon trading scheme with a carbon tax
 Keywords: Tax, Carbon, Indonesia, Tropics

Carbon Tax: Moving Towards a Net-Zero Emissions Future

In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answer this, the article investigates three carbon-tax implementation case studies; British Columbia, South Africa, and the revision of European Union Energy Taxation Directive in the context of aviation, with the aim to explore the scope of contributing factors – from adequate tax rate determination to optimum tax revenue use – in successfully curbing carbon-based emissions. Drawing upon the policy-efforts of the countries in the case studies, the challenges and the solutions, the article proposes a suggestive policy model of carbon-tax in the wake of COVID-19 pandemic, as the way forward in ensuring global carbon-neutrality.

Ecologo-economic assessment of burial technologies for greenhouse gas emissions in underground geological spaces

In view of the available essential storage resources and capacities to reduce carbon footprint, Russia considers prospects for application of projects and technologies connected with burial of greenhouse gas emissions in underground geological spaces as low-carbon economy develops. The scope of the analysis embraces approaches and technologies on reduction in greenhouse gas emissions, including enhancement of energy efficiency of economy, use of renewable energy sources, utilization of solid domestic waste in power generation and arrangement of carbon fields for carbon dioxide sorption by forests and landscapes. The prerequisites and constraints of using the CCUS technologies are identified. Regarding burial of greenhouse gas emissions, the constraints include high expenses and the absence of the effective maintenance and control. For the assessment of the attractiveness and efficiency of carbon emission management projects, the article discusses benefits of increased oil recovery due to reservoir performance stimulation by carbon dioxide injection, greenhouse emission quotas and imposition of carbon tax. The ecological and economic efficiency of carbon emission management and burial project is illustrated in the context of climate change and energy transition. It is suggested to measure carbon footprint per economy sectors connected with greenhouse gas emissions (power generation, metallurgy, mining, etc.) with a view to promoting carbon neutrality of production on the basis of specific cost of reduction and management of greenhouse gas emissions, as well as from calculation of possible loss and damage because of greenhouse gas emissions and climate changes.  The study was supported by the Russian Science Foundation, Project No. 21-18-00500 Institutional Engineering of Monotowns in the Arctic—Modernization and Sustainable Development.

CO2 Mitigation in the Power Sector of Thailand: Analyses of Cleaner Supply-side Options Beyond the Paris Agreement

Background: The drastically increasing share of fossil fuel supply to meet the rapidly growing electricity demand resulting in increasing Carbon dioxide (CO2) emissions, is the major concern in Thailand. In 2015, fossil fuels used in electricity generation in Thailand accounted for around 85.3% of the total electricity generation. Aim: The aim of the study is to analyze carbon dioxide mitigation options under the cleaner supply-side option beyond the Intended Nationally Determined Contribution (INDC) of Thailand. Methods: In this study, the Long-range Energy Planning (LEAP) model is used to analyze the share of electricity generation and CO2 mitigation from four main different scenarios, namely Business-as-Usual (BAU), Renewable Energy (RE), Carbon Capture Storage (CCS), and Carbon Tax (CT) scenarios during 2015 to 2050. The BAU scenario is constructed following the power development targets of the Power Development Plan in 2015. Results: The results illustrate that in the BAU scenario, electricity generation and carbon dioxide emissions from the power sector will increase by 57.7% and 37.3%, respectively in 2050 as compared to 2015. The imposition of carbon tax of $20/tCO2 from 2020 and an increase to $500/t CO2 by 2050 will have a high potential to reduce CO2 emissions from the power sector as compared with other scenarios. Conclusion: Results show that except for the RE scenarios considering the lower share of solar and biomass, all scenarios would help Thailand in achieving the target of INDC by 2030. Results provide that the share of imported electricity is higher with the imposition of carbon tax as compared to the scenarios with the promotion of renewable energy, CCS and EV technology.

Persistence of policy shocks to an environmental degradation index: The case of ecological footprint in 128 developed and developing countries

The objective of this study is to examine the stationarity of ecological footprint for 128 countries for the period 1961–2013. We have been motivated by the seeming inadequacy of CO2 emission as an index for environmental degradation, the rising importance of ecological footprint as an aggregate environmental indicator and the lack of studies on the stochastic behaviour of ecological footprint. After separating the series into linear and nonlinear categories, we have used recent unit root test to examine the stationarity of the series. The overall results show evidence of a non-reverting mean in the series for 96 countries or 81% of the sample. This implies that ecological footprint is a nonstationary series and as such policies such as imposition of carbon tax, subsidy on cleaner energy and appropriate land use act will have long-term and permanent effects on it in many countries. The policy designs should also take into consideration the individual economic characteristics of each country as ecological footprint is found to be region invariant.

The development pattern design of Chinese electric vehicles based on the analysis of the critical price of the life cycle cost

In recent years more and more people have been paying attention to the development of electric vehicles. At the same time, due to the lack of innovation in business models, the promotion of electric vehicles has been relatively slow. The development model of electric vehicles is in urgent need of innovation. Considering the initial investment cost, operating costs, fuel cost and other expenses of electric vehicles, this paper designed a critical price model of alternative fuel vehicles in the whole life cycle from the consumers’ point of view. The results showed that users can use the electric vehicles when the selling price is lower than the critical price. And the rise of oil prices, the reduction of the initial investment of electric vehicles and the imposition of carbon tax will help to improve the critical price and promote the development of electric vehicles. Four kinds of promotion models for the electric vehicle from three angles of risk transfer, risk reduction and risk sharing have been designed. The point of difference between critical price and current electricity price will be the expected per kWh for the promotion of electric vehicles has been put.

The effects of carbon reduction on sectoral competitiveness in China: A case of Shanghai

The Chinese government has committed to reduce its carbon dioxide emissions per unit gross domestic product by 60–65% from 2005 levels by 2030. In order to achieve this commitment, various measures should be taken. Due to the complex relationship between carbon emission and economic development, it is critical to quantify the impacts of different measures. Under such a circumstance, this paper is to identify the effects of carbon tax on the sectoral competitiveness in Shanghai by 2030 under unequal imposition of carbon tax between Shanghai and the rest of China by using a two-region dynamic computable general equilibrium (CGE) model. Research results show that different carbon tax rates in different regions would affect GDP of Shanghai and the outcomes are different under different scenarios. In general, a lower carbon tax rate can lead to a higher output and these output changes could further influence the sectoral competitiveness. Under the tax44 scenario, sectors such as agriculture, textile, transport equipment, and electronics are the winners in Shanghai, with outputs increased by 2.02%, 1.47%, 1.08% and 3.05%, respectively; while food production, petrol oil, chemicals and non-metal are the losers, with outputs decreased by 2.02%, 0.87%, 0.03% and 2.39%, respectively. This study also reveals that price and scale effects are the key factors influencing the changes of sectoral outputs. Such findings provide useful insights to those policy makers to allocate appropriate carbon reduction targets to different regions.

Employing a CGE model in analysing the environmental and economy-wide impacts of CO2 emission abatement policies in Malaysia.

The impact of global warming has received much international attention in recent decades. To meet climate-change mitigation targets, environmental policy instruments have been designed to transform the way goods and services are produced as well as alter consumption patterns. The government of Malaysia is strongly committed to reducing CO2 gas emissions as a proportion of GDP by 40% from 2005 levels by the year 2020. This study evaluates the economy-wide impacts of implementing two different types of CO2 emission abatement policies in Malaysia using market-based (imposing a carbon tax) and command-and-control mechanism (sectoral emission standards). The policy simulations conducted involve the removal of the subsidy on petroleum products by the government. A carbon emission tax in conjunction with the revenue neutrality assumption is seen to be more effective than a command-and-control policy as it provides a double dividend. This is apparent as changes in consumption patterns lead to welfare enhancements while contributing to reductions in CO2 emissions. The simulation results show that the production of renewable energies is stepped up when the imposition of carbon tax and removal of the subsidy is augmented by revenue recycling. This study provides an economy-wide assessment that compares two important tools for assisting environment policy makers evaluate carbon emission abatement initiatives in Malaysia.

탄소세 부과시 건설 물류비용 최소화를 위한 운송빈도 최적화

지구온난화로 인해 촉발된 기후변화로 그린(green)이라는 코드가 21세기 중요한 생존전략이 되어가고 있다. 특히 환경부에서 2012년부터 도입할 예정인 탄소세 부과정책은 소요자재의 종류가 복잡 다양하고 건설현장의 지역적 분산으로 인하여 자재 운송 중 탄소배출이 많은 건설 산업에 상당한 부담으로 작용할 전망이다. 그러나 현재 건설현장에서 사용되고 있는 JIT delivery 방식은 다빈도 소량 발주 방식으로 운송 중 배출되는 탄소량이 많아 향후 탄소세 부과시 물류비용에 부정적인 영향을 미칠 것으로 판단된다. 이에 본 연구는 탄소세 부과시 총물류비용을 최소화하기 위한 운송빈도 최적화 전략을 제시하고자 한다. 연구방법은 먼저, 시스템다이내믹스 모델링 기법을 이용해 건설현장의 재고관리 모델을 구축한 후 이를 시뮬레이션 한다. 그리고 그 결과에 따라 최적화된 운송빈도를 산출할 수 있는 수학적 모형을 개발한다. 시뮬레이션 결과, 다빈도 소량 발주방식이 항상 유효한 수단은 아니며 물류비용을 최소화하면서도 공정에 피해를 주지 않도록 최적화된 운송빈도에 따라 재고를 관리해야 하는 것으로 분석된다. 본 연구는 JIT 배송체계를 환경적인 측면에서 재해석함으로써, 건설 자재운송시스템의 변화 필요성을 제시하고 건설기업의 물류활동을 효율적으로 관리할 수 있는 개념적 틀을 제공했다는데 그 의의가 있다. The term 'green' has become an important way of survival for the construction industry in 21th century in accordance with the emergence of the environmental crisis due to the climatic change. Especially the policy of carbon taxation, planed to be introduced from 2012, is expected to be a considerable burden to the construction industry which has abundant carbon emission during the resource transportation due to the complexity of resources and local distribution of the construction sites. In this regard, this study shows an optimizing strategy for delivery frequency, which downsizes the net distribution costs based on the assumption that, despite of its other advantagements, the frequent small lot mode of JIT delivery would take negative effects due to the increase of costs of transportation and carbon emission once the carbon taxation policy carried out. To simulate the efficiency of the management strategies, the System Dynamics modeling has been used. The results show that the frequent small lot transportation strategy is now always efficient method to these changes, and that the frequency of transportation should be re-determinated according to the extent of the imposition of carbon tax. This study provides the conceptual frame for an efficient management of transportation system of the construction industry, showing necessity of change of the resource transportation systems through analysing JIT deliver system in accordance with the global changes in environmental economy.

炭素税導入の効果

日本を含む先進国では，この数十年，相当程度の省エネJレギー努力がはらわれ，環境への負荷はかなり小さくなっている。しかしながら，このまま化石燃料消費を続けると，排出される二酸化炭素により，地球の温暖化は進み，地球全体の生態系を破壊する恐れがあることが明らかになってきた。先進国は「地球温暖化防止会議」で(1人当たり)エネルギー消費水準を少なくとも1990年水準で維持するよう申し合わせ，日本も炭素税の導入を視野に入れながら，エネルギー消費削減の道を模索している。しかし残念ながら，今回行った多部門動学シミュレーション分析では，経済成長の維持とエネルギー消費削減のトレード・オフは克服しがたく，技術革新や産業構造の転換なくしては，目標達成が非常に困難であることが明らかになった。，