与碳排放交易有关的犯罪行为及其防范措施

碳市场属于新兴市场,呈现碎片化特征。碳排放交易标的为法律虚拟物,不需要实物交割,交易相对复杂。碳排放交易和其他金融交易一样,由于涉及资金巨大、法律不完善、监管不严密和透明度欠缺等原因,极易滋生犯罪。与碳排放交易有关的犯罪行为主要为诈骗、逃税、洗钱和网络盗窃等。应该加强各碳排放交易市场间的合作与沟通,共同监管和惩治碳排放交易所涉犯罪行为。

Carbon Trading Crime and Countermeasures

The global carbon market belongs to newly emerging markets and has the characteristics of fragmentation. Carbon credits do not represent a physical commodity but instead have been described as a legal fiction that is poorly understood by many sellers, buyers and traders. Carbon markets, like other financial markets, are also at risk of exploitation by criminals due to the large amount of money invested, the immaturity of the regulations and lack of oversight and transparency. Fraud, tax avoidance, money laundering, Internet crimes and computer hacking to steal carbon credits are main types of carbon trade crimes. Cooperation and communication between different jurisdictions should be improved to regulate the carbon markets.