À propos de cet article
Catégorie d'article: Article
Publié en ligne: 22 avr. 2024
Pages: 76 - 95
Reçu: 21 mars 2022
Accepté: 13 juin 2023
DOI: https://doi.org/10.2478/ntaxj-2023-0006
Mots clés
© 2023 Eelis Paukku, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
This study discusses the role and development of carbon pricing via taxation by using Finland as a case example of several issues with carbon taxation. Carbon taxation and carbon pricing face some major problems, mainly competitiveness and social issues. Although Finland was one of the first countries to adopt carbon-based energy taxation, these problems shaped the tax system in a way that could even be described as “avoiding carbon pricing”. This study provides new insights on how to develop carbon taxation and how to overcome major problems related to commonly known problems with carbon pricing.