2023-02-19-安永-2023绿色税收跟踪报告（中英）_108页_1mb

EY Green Tax Tracker: Summary of Global Sustainability Tax Policies

Introduction

The report, published on 20 February 2023, analyzes sustainability tax policies, carbon pricing, and environmental taxes across 44 jurisdictions representing nearly 90% of global GDP. These policies are driven by commitments to climate goals, such as the Paris Agreement, which aims to limit global warming to 1.5°C above pre-industrial levels, with targets for significant emissions reductions by 2030 and net-zero by 2050.

Key Findings

Policy Framework

• Sustainability Incentives: Policies encourage sustainable practices through tax credits, grants, and funding programs. Categories include reducing emissions, transitioning to renewable energy, and fostering innovation.
• Environmental Taxes: Governments use taxes on emissions, waste, and resource consumption to discourage harmful activities and support environmental protection. Examples include carbon taxes, pollution taxes, and fees for single-use plastics.
• Carbon Pricing and Trading: Many jurisdictions are implementing or considering carbon pricing mechanisms, such as emissions trading systems (ETS), to incentivize decarbonization. Carbon tax design and implementation vary widely.

Country Coverage

• The report covers 44 countries, including major economies like the US, EU, China, and others. Country-specific sections highlight unique approaches to green taxes, exemptions, and incentives.
• Common themes include aligning tax policies with national climate goals, addressing corporate responsibility, and funding sustainable projects through grants and rebates.

Trends and Implications

• Sustainability tax policies are evolving rapidly, with many jurisdictions introducing new measures like carbon taxes and recycling fees. This requires businesses to stay informed to comply and optimize operations.
• The integration of tax considerations into sustainability strategies is crucial for achieving net-zero targets and reducing risks associated with climate change.

Conclusion

The report underscores the importance of environmental taxes in advancing climate goals, with variations in policy effectiveness based on economic structures and global commitments. Businesses must engage with these policies to navigate regulatory changes and seize opportunities in sustainable development.