Fuzzy-Logical model for analysis of sustainable development of fuel and energy complex enterprises

The purpose of this article is to build a mathematical model for analyzing the sustainability of the development of an enterprise in the fuel and energy complex, integrated into an information management system. It is noted that one of the strategic dominants in achieving the national goal of accelerating the technological development of any country is to ensure the effective functioning of enterprises in the fuel and energy complex. It is substantiated that these enterprises represent the basis of the material life of society, thus, ensuring their sustainable development is a significant factor for the formation of the structure of sectoral and inter-sectoral industrial complexes. In order to analyze the sustainable development of enterprises, an integral indicator is proposed, the components of which are the vectors of production, organizational, economic, environmental and social characteristics. Due to the weak structure of some characteristics, to solve the problem of their synthesis with quantitatively defined indicators, it is proposed to use the mathematical apparatus of fuzzy logic. Weakly structured indicators are formally described by linguistic variables. To establish the dependence of the integral indicator of sustainable development on production, organizational, economic, environmental and social indicators, a fuzzy-logical model has been built, which makes it possible to use the knowledge of experts by constructing rules of fuzzy inference. The fuzzy logic model is implemented using MATLAB tools. On the constructed model, experiments were carried out to assess the impact of each of the local indicators of sustainable development of an enterprise on the integral indicator. The advantage of the constructed model is its adaptability to changes in the operating conditions of enterprises

Mechanisms for Tax Regulation of CO₂-Equivalent Emissions

The aim of the work is to develop a mechanism for cross-border carbon regulation for countries importing products to the EU, which will equally allow importing countries to fulfill the conditions of the Carbon Border Adjustment Mechanism (CBAM), encourage manufacturers to reduce CO2 emissions, and also provide importing countries with opportunities to replenish their budget by introducing paid emission quotas greenhouse gases. The work makes a significant contribution to stimulating the reduction of CO2 emissions by producers due to the proposed tax mechanism and preventing the leakage of greenhouse gases on the territory of third countries according to the CBAM policy. The EU evaluates double taxation, so if a carbon tax has been withdrawn in the territory of the exporting country, then such a tax will not be levied again in the EU. All this involves stimulating exporting countries by creating their own taxation systems, which will have international qualifications and be recognized by countries around the world. When choosing a taxation mechanism, it is important to choose the specifics for visiting group gases. The study was conducted on the basis of methods of comparison, modeling, analysis and deduction

Mechanisms for Tax Regulation of CO2-Equivalent Emissions

The aim of the work is to develop a mechanism for cross-border carbon regulation for countries importing products to the EU, which will equally allow importing countries to fulfill the conditions of the Carbon Border Adjustment Mechanism (CBAM), encourage manufacturers to reduce CO2 emissions, and also provide importing countries with opportunities to replenish their budget by introducing paid emission quotas greenhouse gases. The work makes a significant contribution to stimulating the reduction of CO2 emissions by producers due to the proposed tax mechanism and preventing the leakage of greenhouse gases on the territory of third countries according to the CBAM policy. The EU evaluates double taxation, so if a carbon tax has been withdrawn in the territory of the exporting country, then such a tax will not be levied again in the EU. All this involves stimulating exporting countries by creating their own taxation systems, which will have international qualifications and be recognized by countries around the world. When choosing a taxation mechanism, it is important to choose the specifics for visiting group gases. The study was conducted on the basis of methods of comparison, modeling, analysis and deduction