Михайлова Н.В., Левшенков В.Б. Механизм вычета уплаченной углеродной цены в механизме трансграничного углеродного регулирования ЕС: политические эффекты и институциональные конфликты

Научная статья
УДК 327:339.54
https://doi.org/10.24158/pep.2026.4.1
 

Механизм вычета уплаченной углеродной цены

в механизме трансграничного углеродного регулирования ЕС:

политические эффекты и институциональные конфликты

 
Наталья Вячеславовна Михайлова¹, Владислав Борисович Левшенков^2
1,2Российский университет дружбы народов имени Патриса Лумумбы, Москва, Россия
¹Mikhaylova-nv@rudn.ru, https://orcid.org/0000-0003-2842-9143
²vladlevsencov@gmail.com, https://orcid.org/0009-0000-9722-3478
 
Аннотация. В статье анализируются политические эффекты и институциональные конфликты, связанные с реализацией механизма вычета уплаченной углеродной цены в рамках механизма трансграничного углеродного регулирования Европейского союза (МТУР ЕС). На основе анализа Регламента (ЕС) 2023/956 и поправок, внесенных Регламентом (ЕС) 2025/2083, показано, что данный механизм выходит за пределы компенсационной функции и становится инструментом экстерриториального регуляторного воздействия ЕС на третьи страны. В статье выявлены две взаимосвязанные тенденции: институциональное сближение части третьих стран с европейской моделью углеродного регулирования и усиление институциональных конфликтов с государствами, воспринимающими МТУР ЕС как форму внешнего давления. Особое внимание уделяется верификационной инфраструктуре ЕС и связанным с ней рискам регуляторной асимметрии и фрагментации глобального климатического управления.
Ключевые слова: трансграничное углеродное регулирование, МТУР ЕС, углеродная цена, Брюссельский эффект, глобальное климатическое управление
Финансирование: инициативная работа.
Для цитирования: Михайлова Н.В., Левшенков В.Б. Механизм вычета уплаченной углеродной цены в механизме трансграничного углеродного регулирования ЕС: политические эффекты и институциональные конфликты // Общество: политика, экономика, право. 2026. № 4. С. 14–23. https://doi.org/10.24158/pep.2026.4.1.
 
Original article
 

The Mechanism of Deduction of the Paid Carbon Price

in the EU Cross-Border Carbon Regulation Mechanism:

Political Effects and Institutional Conflicts

 
Natalia V. Mikhailova¹, Vladislav B. Levshenkov^2
1,2Peoples’ Friendship University of Russia named after Patrice Lumumba, Moscow, Russia
¹Mikhaylova-nv@rudn.ru, https://orcid.org/0000-0003-2842-9143
²vladlevsencov@gmail.com, https://orcid.org/0009-0000-9722-3478
 
Abstract. This article examines the political effects and institutional conflicts associated with the mechanism for deducting the carbon price already paid within the European Union’s Carbon Border Adjustment Mechanism (CBAM). Based on Regulation (EU) 2023/956 and the amendments introduced by Regulation (EU) 2025/2083, the study shows that this mechanism extends beyond a compensatory function and serves as an instrument of the EU’s extraterritorial regulatory influence on third countries. The article identifies two interrelated tendencies: the institutional convergence of some third countries with the European model of carbon regulation and the intensification of institutional conflicts with states that perceive the CBAM as a form of external pressure. Particular attention is paid to the EU’s verification infrastructure and the related risks of regulatory asymmetry and fragmentation in global climate governance.
Keywords: carbon border adjustment; CBAM; carbon price; Brussels Effect; global climate governance
Funding: Independent work.
For citation: Mikhailova, N.V. & Levshenkov, V.B. (2026) The Mechanism of Deduction of the Paid Carbon Price in the EU Cross-Border Carbon Regulation Mechanism: Political Effects and Institutional Conflicts. Society: Politics, Economics, Law. (4), 14–23. Available from: doi:10.24158/pep.2026.4.1 (In Russian).

© Михайлова Н.В., Левшенков В.Б., 2026

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References:
 
Bellora, C. & Fontagné, L. (2023) EU in search of a Carbon Border Adjustment Mechanism. Energy Economics. 123, 106673. Available from: doi:10.1016/j.eneco.2023.106673.
Bradford, A. (2020) The Brussels effect: how the European Union rules the world. New York. 404 p.
Cosbey, A., Droege, S., Fischer, C. & Munnings, C. (2019) Developing Guidance for Implementing Border Carbon Adjustments: Lessons, Cautions, and Research Needs from the Literature. Review of Environmental Economics and Policy. 13 (1), 3–22. Available from: doi:10.1093/reep/rey020.
Das K. & Bandyopadhyay, K.R. (2025) Impact of carbon border adjustment mechanism (CBAM) on steel decarbonization in India: a multi-stakeholder perspective on ambition vs. equity. International Environmental Agreements: Politics, Law and Economics. 25 (2), 195–229. Available from: doi:10.1007/s10784-025-09662-4.
Drezner, D.W. (2008) All Politics Is Global: Explaining International Regulatory Regimes. Princeton. 256 p.
Durel, L. (2024) Border carbon adjustment compliance and the WTO: the interactional evolution of law. Journal of International Economic Law. 27 (1), 18–40. Available from: doi:10.1093/jiel/jgae007.
Gailhofer, P. & Graichen, V. (2023) Monitoring, Reporting and Verification in a Carbon Border Adjustment Mechanism (CBAM). Which rules and standards for calculating and certifying product-related emissions? Berlin. 42 p. Available from: doi:10.13140/RG.2.2.25874.84161.
Holzer, K. (2014) Carbon-related border adjustment and WTO law. Cheltenham. 322 p. Available from: doi:10.4337/9781782549994.
Jin, Y., Liu, X., Chen, X. & Dai, H. (2020) Allowance allocation matters in China’s carbon emissions trading system. Energy Economics. 92, 105012. Available from: doi:10.1016/j.eneco.2020.105012.
Kashbraziev, R.V. (2024) Prospects for Export of Goods from Turkey to the European Union Countries in the Context of Carbon Taxation. Finance: Theory and Practice. 28 (2), 178–191. Available from: doi:10.26794/2587-5671-2024-28-2-178-191. (In Russian)
Leonelli, G.C. (2022) Export Rebates and the EU Carbon Border Adjustment Mechanism: WTO Law and Environmental Objections. Journal of World Trade. 56 (6), 963–984. Available from: doi:10.54648/TRAD2022040.
Lim, B., Hong, K., Yoon, J., Chang, J.-I. & Cheong, I. (2021) Pitfalls of the EU’s Carbon Border Adjustment Mechanism. Energies. 14 (21), 7303. Available from: doi:10.3390/en14217303.
Lin, B. & Zhao, H. (2024) Threatening the Poor? The economic impacts of carbon border adjustment mechanism on developing countries. Structural Change and Economic Dynamics. 71, 582–593. Available from: doi:10.1016/j.strueco.2024.09.005.
Mehling, M.A., Van Asselt, H., Das, K., Droege, S. & Verkuijl, C. (2019) Designing Border Carbon Adjustments for Enhanced Climate Action. American Journal of International Law. 113 (3), 433–481. Available from: doi:10.1017/ajil.2019.22.
Otto, S. (2025) The external impact of EU climate policy: political responses to the EU’s carbon border adjustment mechanism. International Environmental Agreements: Politics, Law and Economics. 25 (2), 177–194. Available from: doi:10.1007/s10784-025-09667-z.
Owojori, O.M. & Anwana, E. (2025) Climate governance in the BRICS: pathways toward net-zero emissions. Discover Sustainability. 6 (1), 359. Available from: doi:10.1007/s43621-025-01181-1.
Pan, X., Gao, X., Wang, T., Xiong, W., Shao, T. & Li, M. et al. (2025) Provincial export cost implications of the EU Carbon Border Adjustment Mechanism on China’s metal industry. iScience. 28 (5), 112483. Available from: doi:10.1016/j.isci.2025.112483.
Pauwelyn, J. (2013) Carbon leakage measures and border tax adjustments under WTO law. In: Research handbook on environment, health and the WTO. Edward Elgar Publishing, pp. 448–506.
Perdana, S. & Vielle, M. (2023) Carbon border adjustment mechanism in the transition to net-zero emissions: collective implementation and distributional impacts. Environmental Economics and Policy Studies. 25 (3), 299–329. Available from: doi:10.1007/s10018-023-00361-5.
Perdana, S., Vielle, M. & Li,R. (2026) “Trade war to cooperation: scrutinizing China’s strategies to the EU carbon border adjustment mechanism : Preprint. Review of World Economics. Available from: doi:10.1007/s10290-026-00635-6.
Sabyrbekov, R. & Overland, I. (2024) Small and large friends of the EU’s carbon border adjustment mechanism: Which non-EU countries are likely to support it? Energy Strategy Reviews. 51, 101303. Available from: doi:10.1016/j.esr.2024.101303.
Simmons, B., Garrett, G. & Dobbin, F. (2007) The Global Diffusion of Public Policies: Social Construction, Coercion, Competition, or Learning? Annual Review of Sociology. 33 (1), 449–472. Available from: doi:10.1146/annurev.soc.33.090106.142507.
Siy, A.L., Wang, A., Zheng, T. & Hu, X. (2023) Research on the Impact of the EU’s Carbon Border Adjustment Mechanism: Based on the GTAP Model. Sustainability. 15 (6), 4761. Available from: doi:10.3390/su15064761.
Strezhneva, M.V. (2023) Carbon Levy of the European Union: at the Intersection of Climate and Trade Policies. Organisations Research Journal. 18 (2), 53–67. Available from: doi:10.17323/1996-7845-2023-02-03. (In Russian)
Varnavskii, V.G. (2023) Carbon Border Adjustment Mechanism of the European Union: A New Tool of Global Governance. World Economy and International Relations. 67 (1), 5–15. Available from: doi:10.20542/0131-2227-2023-67-1-5-15. (In Russian)
Zhang, W. & Sovacool, B.K. (2025) The ‘triple burden’ effect and ‘pressure-opportunity paradox’ of net-zero transitions: Exploring the political economy of Carbon Border Adjustment Mechanism (CBAM) implementation in the Global South. Energy Strategy Reviews. 62, 101913. Available from: doi:10.1016/j.esr.2025.101913.
Zhang, Y. & Hsu, C.-C. (2024) What role do emission trading schemes, energy innovation, and technology transfer play in sustainable recovery? A perspective from BRICS economies. Geoscience Frontiers. 15 (4), 101778. Available from: doi:10.1016/j.gsf.2024.101778.