安永-绿色税收跟踪报告-2023.6-73页_1mb

The report, "EY GreenTaxTracker," provides an overview of the latest global sustainability policies, focusing on carbon pricing, environmental taxes, and incentives to promote emission reductions and green practices. It highlights that 59 countries/regions, representing 90% of global GDP, have been tracked for their sustainability policy incentives, carbon systems, and environmental taxes, totaling over 2,000 incentives and 3,000 environmental tax policies. Global climate goals, such as the Paris Agreement (limiting warming to 1.5°C) and the Glasgow Climate Pact (strengthening net-zero commitments by 2050), rely heavily on tax mechanisms to encourage sustainable behaviors. Key tax aspects include carbon pricing (e.g., carbon taxes and emission trading systems) to discourage high-emission activities and incentives like tax credits, subsidies, or deductions for green investments in areas like renewable energy, energy efficiency, and carbon capture. The report emphasizes the growing importance of mechanisms like the Carbon Border Adjustment Mechanism (CBAM), which imposes costs on certain imports to ensure fair competition. National cases vary, with countries like Germany and the UK implementing robust carbon policies, while others are at early stages. For detailed insights, consultation with the EY team is recommended.