SPECIFICS OF TAX POLICY FORMATION IN THE DEVELOPMENT OF THE CARBON TAX

Abstract

The article is devoted to the study of current problems of tax policy of the state in terms of increasing the relevance of carbon taxes and combating climate change. At the same time, the key point is to determine the relationship between tax policy and fiscal pressure and to encourage industrial enterprises to reduce the share of harmful emissions in the production process. It is determined that the carbon tax should have an indirect impact on the financial and economic activities of the enterprise and act not as a directive, but as a stimulating factor to ensure the environmental friendliness of production. It is studied that global trends in the fight against climate change lead to the introduction of a new type of carbon taxes, which regulate access for international companies to certain markets and are expressed in indirect tax pressure on importers. The carbon tax has become particularly relevant in the last decade, when the fight against climate change has become an objective reality for the entire global economy. In this aspect, it is determined that carbon taxes should be divided into two models. According to the first of them, taxation is carried out according to the traditional method, when the fiscal pressure is directed directly to the polluting enterprise, and its size depends on the amount of emissions. The second model is new and is based on the regulation of market access and market prices for goods of enterprises. In terms of strengthening the overall globalization of the world economic system, the second model is more effective and efficient to reduce emissions by economic agents, as it is used as an indirect tax and directly affects the market position of the enterprise. At the same time, the carbon tax according to the second model operates on the principle of "less emissions – less tax", which forces manufacturers to directly regulate environmental standards in the production of their goods in order to ensure the possibility of price competition. It is proposed to use part of the proceeds from the carbon tax to restore the environment, invest in clean energy or research new energy technologies with the involvement of redundant personnel in these areas.