Еволюция на декарбонизацията на европейската икономика: европейския граничен въглероден данък
Decarbonisation Evolution of The European Economy: The European Carbon Border Adjustment Mechanism

Author(s): Svetla Boneva, Filip Petkov
Subject(s): Economy, Supranational / Global Economy, Energy and Environmental Studies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Carbon Border Adjustment Mechanism; Carbon Tax; Energy Intensity; Carbon Leakage; EU; Bulgaria
Summary/Abstract: The aim of the article is to present the background of the European Carbon Border Adjustment Mechanism (CBAM). The object of the study is the European Union ambitions for decarbonisation and climate neutrality, the subject of this study is analytical presentation of the proposal for the Carbon Border Adjustment Mechanism and some implications for Bulgaria. To achieve this goal, three tasks were conducted: 1) context analysis of the EU climate neutrality strategy; 2) establishing a link between the carbon border tax and the European Emissions Trading Scheme; 3) presentation of parameters and implications on the Bulgarian economy in the process of decarbonization. The article is limited to a theoretical analysis. The research methods utilized are: historical-logical analysis, comparative analysis and content analysis. The main thesis is that as long as CBAM contributes to the EU’s climate goals, careful design and tax scope must be defined in view of the competitiveness and readiness of the national economy. The results of the study are theoretical conclusions that serve as a basis for further discussion while finalizing the positions for CBAM implementation.

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