The aim of the work is to develop a mechanism for cross-border carbon regulation for countries importing products to the EU, which will equally allow importing countries to fulfill the conditions of the Carbon Border Adjustment Mechanism (CBAM), encourage manufacturers to reduce CO2 emissions, and also provide importing countries with opportunities to replenish their budget by introducing paid emission quotas greenhouse gases. The work makes a significant contribution to stimulating the reduction of CO2 emissions by producers due to the proposed tax mechanism and preventing the leakage of greenhouse gases on the territory of third countries according to the CBAM policy. The EU evaluates double taxation, so if a carbon tax has been withdrawn in the territory of the exporting country, then such a tax will not be levied again in the EU. All this involves stimulating exporting countries by creating their own taxation systems, which will have international qualifications and be recognized by countries around the world. When choosing a taxation mechanism, it is important to choose the specifics for visiting group gases. The study was conducted on the basis of methods of comparison, modeling, analysis and deduction.

The article studies the problem of searching for financing by companies of oil and gas industry. On the one hand, projects in the industry can be highly beneficial in case of positive macro-economic situation, on the other hand, such projects require serious financing on the investment stage. The goal of the research is to develop an alternative mechanism of financing oil and gas industry by bonds with variable coupon rate, which is based on the interest rate of the Central Bank of the Russian Federation, current prices on crude oil of the Urals brand, base price on crude oil fixed in accordance with the Budget Code of the Russian Federation and actual level of oil production. As a result of the research a mechanism of the floating bond coupon was developed, which is not limited in size in case of high oil prices. This mechanism is based on the current interest rate. Unrecoverable budget losses in the budget system are absent in case of granting standard investment privileges for oil and gas projects. Moreover, if situation in oil prices is positive, state can get higher coupon profit on such bonds. The given type of bonds is an alternative source of financing oil and gas projects on the part of state.

No abstract

No abstract

No abstract