CO2 tax or fee as a single economic instrument for climate protection policy promoting Renewable Energy Sources and enhancing Energy Efficiency

U radu je napravljena analiza dosadašnjeg načina ostvarivanja politike smanjenja emisija CO2 putem četiri gotovo neovisna procesa: tržišta energije, tržišta emisija, potpore obnovljivim izvorima energije putem Feed-in tariff (FIT) i potpore energetskoj učinkovitosti i konstatirano na takav sustav, koji u pojedinim elementima je i suprotstavljen ne može dovesti do cilja, radikalnog smanjenja emisija CO2 do 80% ukupno i u proizvodnji električne energije do 95%, što su ciljevi EU do 2050. godine. Predlaže se novi sustav koji se isključivo temelji na jednoj funkciji cilja, emisijama CO2, te upravljanju tog procesa putem poreza ili naknada na CO2, te povrata tih sredstava na projekte smanjenja emisija CO2, energetsku učinkovitost, obnovljive izvore i smanjenja emisija kod fosilnih goriva. Razrađene su osnove koncepta poreza ili naknada na CO2 kao ključna mjere za poticanje smanjenja emisija i napravljena analiza utjecaja različitih stopa poreza ili naknade na emisije CO2 na cijenu energije. Kritički je analiziran utjecaj novog modela na izgradnju obnovljivih izvora i povećanje energetske učinkovitosti u zgradarstvu. Razmotren je utjecaj novog modela na razvoj prometa. Uvođenje novog modela trebalo bi osloboditi tržišta energije od administrativnih ograničenja i privilegiranosti pozicije obnovljivih izvora i vrati sve u tržišnu ekonomiju, neovisno o tome koji se izvor energije za proizvodnju električne energije koristi. Jedno od ograničenja uvođenja novog modela je prevođenje postojećeg stanja u novi sustav, posebno u segmentu obnovljivih izvora i njihove zaštićene pozicije temeljem zaključenih dugoročnih ugovora. Razrađene su osnove modela korištenja financijskih sredstava prikupljenih porezom ili naknadom na CO2, za poticanje smanjenja emisija i ispunjenja dugoročnog cilja s minimalnim emisijama CO2. Na kraju su date preporuke za uvođenje novog modela.This paper presents the analysis of the current implementation of the policy to reduce CO2 emissions through four practically independent processes: energy market, emission market, support for renewable energy sources through feed-in tariffs (FIT) and support scheme for enhancing energy efficiency. The conclusion is that in this system, some elements of which appear to be controversial, it is not possible to reach the goal - a radical reduction of CO2 emissions by 80% in total and 95% in electricity production until 2050, which the EU has set as emission reduction targets for this period. Therefore, a new system is now proposed that is based on a single objective function, CO2 emissions. The process would be managed through taxes or fees on CO2, while the raised revenues would be returned to projects aimed at reducing CO2 emissions, projects for enhancing energy efficiency, renewable energy sources projects and projects reducing emissions from fossil fuels. The paper outlines the basis of the concept of CO2 tax or fee as a key measure to stimulate the lowering of emissions and gives an analysis of the impact of different rates of tax or fee on CO2 emissions on the energy price. A critical analysis of the new model\u27s impact on development of renewable energy sources and on improving energy efficiency in buildings was carried out. Also, there is an analysis of the impact of the new model on transport development. The introduction of the new model should clear the energy market from administrative limitations and privileged positions of renewable sources and should bring all back in the frame of market economy, no matter what source of energy for production of electricity we are dealing with. One limitation to the new model is translation of the current situation in to the new system, especially in the field of renewable energy sources and their protected position under the already concluded long-term contracts. The paper also elaborates the basis for the model of using the revenues collected from taxes or fees on CO2 emissions to stimulate emission reductions and the fulfilment of long-term goal of minimizing CO2 emissions. Finally, recommendations are given for the introduction of the new model