إمكانية تطبيق ضريبة الكربون فى مصر /The Feasibility of Imposing a Carbon Tax in Egypt

Abstract

تهدف هذه الورقة إلى تحديد مدى حاجة مصر إلى تطبيق ضريبة الكربون بها. وذلك من خلال التعرف على ماهية ضريبة الكربون، والأساس الاقتصادى لفرضها، وعلاقتها بالضرائب الأخرى على الوقود، ودوافع فرضها، والآثار المتوقعة لفرضها، ومحددات تصميمها وسعرها الأمثل، وذلك فى ضوء تجارب الدول التى طبقتها، أو الدول التى فى الطريق إلى تطبيقها. وتم التوصل إلى أهمية فرض ضريبة الكربون فى مصر بشروط معينة، وذلك لأهميتها الكبيرة بيئياً فى الحد من ظاهرة تغير المناخ ذات الاهتمام الدولى المتزايد، بالإضافة إلى عوائدها المالية التى قدرتها بعض الدراسات بقيمة لا يستهان بها.

The object of this paper is to examine Egypt's need for enforcing a carbon tax, and to specify the requirements for its implementation if deemed necessary. The paper begins by defining the carbon tax, and presenting the causes for its application. It also examines the expected impacts of this tax, its design and its optimal rate. Some country experiences with carbon taxes are reviewed as well. The paper concludes that it is necessary for Egypt to apply a carbon tax, provided specific conditions prevail, because it would assist in the mitigation of climate change and enhance public revenues. Though the tax may impact economic growth and global competitiveness negatively in the short run, it may affect sustainable development positively in the medium and long run. The tax may have unfavorable consequences for low income groups, but they may be alleviated at least partly by redistributing some of the proceeds of the tax in favor of these groups. Some difficulties are expected in applying a carbon tax in Egypt. To cope with such difficulties, it is necessary to gather precise and sufficient information regarding the volume of greenhouse gases emissions in Egypt's atmosphere and to accurately determine their maximum permissible levels. It is also necessary to carry out careful studies for determining the proper tax rate and for assessing its effects on the various population groups and the probable fall in fuel consumption and greenhouse gases emissions. The paper argues in favor of proceeding gradually in enforcing the tax, using differential tax rates across sectors and population groups, and complementing the carbon tax with other measures such as incentives for renewable energy producers and consumers and raising taxes on the owners of high fuel consumption vehicles. Finally, it is important to make the public aware of the need for a carbon tax, and to choose the right timing for its implementation