Financijski instrumenti za smanjenje emisija ugljikovog dioksida

master's thesis

• Title (english): Financial instruments for reducing carbon dioxide emissions
• Author: Mak Ćorić
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Nikola Mijatović (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Ekstremi u temperaturama, suše, poplave, povećanje razine mora, propadanje biljnih i
životinjskih vrsta – sve su to posljedice globalnog zatopljenja. Negativni utjecaj tih posljedica
sve više osjeća se u svakodnevnom životu jer obuhvaća sve sfere života na Zemlji, od
zadovoljenja osnovnih životnih potreba bića na zemlji do ugroza na opstojnost nacija.
Globalizacija i nagli razvoj industrije nisu ostavili dovoljno vremena da glavni pokretači
industrija prestanu biti fosilna goriva pa se čovječanstvo pronašlo u paradoksalnoj situaciji - u
situaciji gdje čovječanstvo ovisi o fosilnom gorivu koje ga u isto vrijeme uništava. Prijelaz
industrija na oblike energije koji smanjuju ispuštanje ugljikovog dioksida u atmosferu pokazao se presporim za opasnosti koje su nastale globalnim zatopljenjem. Svi problemi
globalnog zatopljenja mogu se svesti na jednu mjeru - na koncentraciju ugljikovog dioksida u
atmosferi. Želja da se ubrza tranzicija u ugljičnu neutralnost ogleda se u tome da sve više
zakonodavstava uvodi porez na ugljikov dioksid i slične financijske instrumente koji stavljaju
ekonomski teret na korištenje fosilnih goriva.
Europska unija, kao pionir borbe protiv globalnog zatopljenja, postavila je ambiciozne ciljeve u svrhu postizanja klimatske neutralnosti (uklanjanje svih emisija ugljikovog dioksida do 2050. godine). Hrvatska je kao članica Europske unije obveznica Europskog zakona o klimi i time sudjeluje u naporima da se ostvare zajednički ciljevi Europske unije. Kako bi se dobila cjelovita slika o problematici financijskih instrumenata za borbu protiv globalnog zatopljenja, prikazat će se povijesne okolnosti zbog kojih je nastala ideja za takvim instrumentima kroz međunarodne akte i akte Europske unije počevši od samita u Riu 1992. u okviru Ujedinjenih naroda, kada je potpisana "Okvirna konvencija Ujedinjenih naroda o promjeni klime”, kojom je započinju napori u borbi protiv globalnog zatopljenja na međunarodnoj razini, pa do Europskog zelenog sporazuma koji gradi sliku vrijednosti kojima moderna društva trebaju težiti. Zatim će se definirati financijski instrumenti za borbu protiv globalnog zatopljenja i prikazati njihove vrste. Važno je prikazat kako dodatni financijski teret utječe na konkurentnost industrija. Također, prikazat će se slučajevi izbjegavanja tereta u kontekstu Europske unije te, s tim u vezi, mjere u okviru sustava trgovanja emisijama za smanjenje “curenja ugljika” i potencijalna prijevarna ponašanja adresata, točnije prijevare s porezom na dodanu vrijednost.

Abstract (english)

Extreme variations in temperature, droughts, floods, sea level rise, and decreases in plant and animal species - all of these are the consequences of global warming. The negative impact of these consequences in everyday life is increasingly tangible as it encompasses all spheres of life on Earth, from the satisfaction of basic life needs of all living beings to becoming a threat to our nation's survival. Humanity has found itself in a paradoxical situation: globalization and the rapid development of the industry do not leave enough time for fossil fuels to cease being the industry's main force so while we remain dependent on them, fossil fuels are also one of the main weapons of humanity's destruction. The industry's transition to forms of energy that reduce the release of carbon dioxide into the atmosphere is proven to be too slow for the dangers created by global warming. All global warming issues can be reduced to one measure - the concentration of carbon dioxide in the atmosphere. The desire to speed up the transition towards carbon neutrality is reflected in the increasing number of legislations implementing carbon tax and similar financial instruments which put economic burden on use of fossil fuels.
European Union, a trailblazer in the fight against climate change, has set out ambitious goals for achieving carbon neutrality (elimination of all carbon dioxide emission by 2050.) Croatia as a member state is bound by the European Climate Law and by that takes part in a joint effort for achieving the EU's goals.
To get a full overview of the issues regarding financial instruments for reduction of carbon emissions it is imporant to show the historical events leading to development of such instruments through the international treaties and the EU's legislation. Starting with the Earth Summit in Rio from 1992., when the United Nations Framework Convention on Climate Change was signed and when the fight against climate change started on an international level, leading to the European Green Deal which paints the picture of values desirable for modern societies. After that it is imporant to define financial instruments for fighting climate change, as well show their current forms. It is imporant to show how additional economic burden impacts the competitiveness of certain industries. Also, there will be shown examples of how legal subjects try to avoid their obligations, regarding that carbon leak and potential fraudulent conduct of subjects, mostly fraud regarding value added taxes.

• Keywords: Klimatske promjene; ugljikov dioksid; emisije; pariški sporazum; EU ETS; PDV prijevare
• Keywords (english): Climate change; carbon dioxide; emissions; paris agreement; EU ETS; VAT fraud.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:637854
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-09-28 06:52:12