Аңдатпа
Summary This study examines the implementation challenges of the carbon tax and related mechanisms and governmental initiatives (such as the border carbon tax) within the framework of the World Trade Organization. As these issues are relevant to Kazakhstan as well, the mentioned problems are considered from the perspective of potential complexities for the country. The research suggests that accusations of protectionist policies by the European Union (EU) may escalate, although there is currently no compelling evidence that the decision to introduce them was a deliberate protectionist measure. Based on the research findings, it is evident that the EU Carbon Border Adjustment Mechanism will increase costs for EU importers, which are likely to be passed on to consumers, especially due to the gradual phasing out of free emissions trading quotas.