Carbon tax in the World Trade Organization framework: potential conflicts of interest and challenges for Kazakhstan in the context of international trends
Issayeva G. Ihnatov I.-R. Zhussipova E. Pazilov G.
2025Cambridge University Press
Environmental Conservation
2025
This study examines the implementation challenges of the carbon tax and related mechanisms and governmental initiatives (such as the border carbon tax) within the framework of the World Trade Organization. As these issues are relevant to Kazakhstan as well, the mentioned problems are considered from the perspective of potential complexities for the country. The research suggests that accusations of protectionist policies by the European Union (EU) may escalate, although there is currently no compelling evidence that the decision to introduce them was a deliberate protectionist measure. Based on the research findings, it is evident that the EU Carbon Border Adjustment Mechanism will increase costs for EU importers, which are likely to be passed on to consumers, especially due to the gradual phasing out of free emissions trading quotas.
Carbon border adjustment mechanism , carbon tax , European Union Emissions Trading System , World Trade Organization
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Department of Finance, M. Auezov South Kazakhstan University, Shymkent, Kazakhstan
Department of Finance, Alexandru Ioan Cuza University of Iasi, Iasi, Romania
Department of Finance
Department of Finance
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