安永-2023绿色税收跟踪报告（中英）-2023.2.20-108页_2mb

EY Green Tax Tracker Summary

This report examines the evolving landscape of global sustainable tax policies, particularly carbon pricing systems and environmental taxes.

Carbon pricing mechanisms are being adopted globally to align economic incentives with climate goals. The most common approaches are Emissions Trading Schemesthat cap emissions, and Carbon Taxesthat incentivize reduction through price signals. The EU Emissions Trading System serves as a model for many jurisdictions.

Alternative approaches include Carbon Border Adjustment Mechanismsthat address carbon leakage and Circular Economy incentivesthat support waste reduction and resource efficiency.

Environmental Taxes and Exemptions

Governments use taxes and exemptions to adjust behaviors as follows:
Water Use, Pollution, and Effluent Charges: Taxing water consumption and waste disposal to promote conservation and proper handling.
Plastics and Packaging Taxes: Covering single use items through targeted levies designed to reduce waste generation.

Sustainability Incentives

Programs promoting renewable energy and emission reduction include:
Alternative Fuels & Electric Vehicles: Incentivizing cleaner transportation options through tax benefits.
Renewable Energy Generation: Supporting solar, wind and other green power sources.
R&D and Innovation: Funding research that addresses climate challenges.

Jurisdictional Highlights

Countries like Denmark, Germany and Sweden have long histories of environmental taxation. Meanwhile jurisdictions in early implementation phases include regions still developing their green tax frameworks.

This edition covers 44 jurisdictions, representing nearly 90% of global GDP. The diversity in approaches shows environmental taxation is evolving as a tool for both climate action and revenue generation. Ongoing development and implementation detail the movement towards greener economies.