Tax and environmental avoidance: two sides of the same coin?

The work of economist Mathieu Parenti , notably published in the CEPII Letter , raises important questions about tax avoidance mechanisms and, more recently, environmental avoidance . According to him, some multinationals take advantage of complex legal and regulatory structures to minimize their tax obligations, thus contributing to excessive market concentration and unbalanced competition.

At the same time, he warns of similar practices in the environmental field: strategies aimed at reducing exposure to ecological regulations without reducing the real impacts . This form of avoidance, still little measured today, constitutes a blind spot in environmental policies.

A growing concern in the context of ecological transition

Mathieu Parenti's reflection resonates with a legitimate concern : how can we ensure that transition efforts are not circumvented or weakened by environmental optimization practices? The effectiveness of public policies depends largely on the ability to ensure transparency, traceability, and corporate accountability, while providing them with the tools adapted to their commitments.

Concrete tools to address these challenges

At DT Master Carbon , we believe that environmental engagement must be based on solid and structured data . That's why we've designed a dedicated digital platform that helps companies:

· Centralize and structure their environmental data (climate, biodiversity, resources);

· Automate regulatory reporting , in compliance with international standards (CSRD, VSME, TNFD, SBTi, SBTN, TCFD, CDP, GRI);

· Visualize and manage their performance using interactive dashboards.

These tools enable organizations to better understand their impacts, strengthen their compliance, and build credible and measurable sustainability trajectories .

Towards an integrated approach

Although the fiscal and environmental contexts differ, both share certain mechanisms: regulatory arbitrage, legal complexity, information asymmetry . This argues in favor of better coordination of public policies and strengthened international cooperation , in order to ensure fairer competition and a sincere ecological transition.

DT Master Carbon supports economic players who want to transform these challenges into opportunities. To learn more about our approach, our tools, and our projects, please contact us .