Европейското решение за въвеждане на граничен въглероден данък: граничният механизъм на Европейския съюз за коригиране на въглеродните емисии
The European Union Carbon Tax Decision: The EU Carbon Border Adjustment Mechanism

Author(s): Svetla Boneva
Subject(s): Politics / Political Sciences, Politics, Economy, Supranational / Global Economy, Environmental and Energy policy
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: border carbon tax; emissions trading scheme of the EU
Summary/Abstract: The objective of the paper is to present and analyze the essence and the specific features of the European decision for introduction of a border carbon tax, which is a part of the new legislative proposal for the adoption of a regulation for the introduction of a new carbon border adjustment mechanism for imported commodities. The research methods involve content analysis, the method of generalization and the analysis and the synthesis method, as well as the historical-logical approach. The results of the paper are summaries that could be used in the process of future decision making regarding the introduction and implementation of carbon taxes in Bulgaria and contribute to the enrichment of the available scientific literature on the subject in Bulgaria.

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