| dc.description.abstract | Taking the steel industry as an example, this paper combines circular economy and green economy as the two main axes, with Activity-Based Costing (ABC) and the theory of constraints (TOC) to establish a system that considers carbon tax and carbon right cost. The production decision model is solved by mathematical programming method to explore the impact of carbon tax and carbon right cost on corporate profits and product mix.
The circular economy of this study establishes a mutually beneficial symbiosis system among industries, among enterprises, and within the enterprise itself, and cooperates with the carbon tax model (including discontinuous progressive tax rates, continuous progressive tax rates and tax exemptions, and carbon rights trading policies) to create a complete sustainable development. The various carbon tax models discussed in this paper can also be provided to the government as a reference for establishing a carbon tax system.
In the context of the Conference of the Parties 26 (COP26) in 2021, the voices and waves of countries for carbon reduction and sustainable development are unavoidable, and no one can stay out of it. Taxes and carbon rights trading systems can greatly reduce greenhouse gas emissions, create corporate revenue, and create a win-win situation for the environment and economy. | en_US |