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An Eco-Centric Critique of India's DeFacto Carbon Tax Regime

Identification

Clé publique

doi:10.5281/zenodo.21734680

Auteurs

Swetha Josco & Dr. Ashwani Singh

Année déclarée

2026

Langue déclarée

en

Type source

article

Première détection

2026-11-09T19:17:28.425167+00:00

Dernière observation des métadonnées

2026-11-09T19:17:28.425167+00:00

Dernière vérification HTTP

Non effectuée

Institutions déclarées par la source

Amity University Bengaluru

Résumé documentaire — langue originale

Climate change has become a major global challenge for which effective legal, fiscal and regulatory frameworks are needed to mitigate greenhouse gas emissions and promote sustainable development. Carbon taxation is one of the market-based environmental instruments that has received international recognition as an effective instrument to internalise the environmental costs and promote the transition to a low-carbon economy. Countries like Sweden and Finland have shown that a well-designed carbon tax regime can drastically reduce carbon emissions without sacrificing economic growth and industrial competitiveness. India, in contrast, currently lacks a comprehensive carbon tax regime, instead adopting a piecemeal approach through measures such as coal cess, energy taxation policies, the Perform, Achieve and Trade (PAT) scheme, and the Carbon Credit Trading Scheme (CCTS). The study critically evaluates the regulatory effectiveness of the existing carbon-related fiscal and environmental framework in India and whether these fragmented mechanisms operate as a de facto regime of carbon taxation. The paper examines the legal, economic and institutional challenges to India's carbon governance, including enforcement, corporate accountability, policy fragmentation and socio-economic inequality. Additionally, the study performs a comparative analysis of the carbon taxation models of Sweden and Finland to identify best practices and regulatory approaches for the Indian context. The study contends that genuine regulatory effectiveness requires a carbon tax architecture that is not only well-structured, transparent, and institutionally robust, but explicitly anchored in ecological carrying-capacity thresholds and the intrinsic worth of natural systems alongside India's developmental and climate commitments.

Identifiants

OPENALEX

W7172103901

DOI

10.5281/zenodo.21734680

Repères documentaires

Famille documentaire

Doctrine

Types déclarés par les sources

article

Juridictions étudiées — sources explicites

IN

Les mentions d’entités ne constituent pas une preuve de reconnaissance juridique. La juridiction étudiée est distincte du pays d’affiliation des auteurs.

Sources

OpenAlex · Document 1 · Document 2

• DOI · https://doi.org/10.5281/zenodo.21734680
• OpenAlex · https://openalex.org/W7172103901

Statut documentaire

Pertinence à examiner

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