Экологическое налогообложение как инструмент устойчивого развития: международный опыт и возможности для Казахстана

Цель исследования. Анализ международного опыта применения экологического налогообложения как инструмента обеспечения устойчивости в условиях глобального развития экономики. Разработка практических рекомендаций по совершенствованию системы экологических налогов и платежей в Республике Казахстан с учетом национальных приоритетов устойчивого развития и экологических проблем окружающей среды.

Методология исследования . В ходе исследования применяются методы анализа стратегических и нормативных документов Организации экономического сотрудничества и развития (ОЭСР), Европейского Союза (ЕС) и отдельных стран (Германия, Швеция, Южная Корея), а также системный, сравнительный, институциональный, экономический и статистический анализ.

Уникальность / ценность исследования. Ценность исследования заключается в комплексном сравнении международных моделей экологического налогообложения с учетом опыта Казахстана в контексте достижения Целей устойчивого развития (ЦУР), в том числе по пунктам 7, 12, 13 и 15. Особое внимание уделяется необходимости перехода от фискально-ориентированной модели экологического налогообложения к стимулирующей и регулирующей, направленной на изменение поведения хозяйствующих субъектов и формирование «зеленых» стимулов.

Результаты исследования. В ходе исследования было установлено, что в развитых странах экологические налоги используются как основной инструмент для снижения углеродной интенсивности экономики и стимулирования «зеленых» инвестиций. В Казахстане были выявлены основные институциональные и фискальные ограничения применения экологического налогообложения. Разработаны рекомендации по реформированию экологических налогов, включая дифференциацию ставок в зависимости от уровня экологического ущерба, расширение налоговых льгот для «зеленых» технологий и интеграцию экологических показателей в систему налогового администрирования.

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