Carbon and VAT carousel

Some fraud-prone industries, such as mobile phone trading or the construction industry, have or are going to have a reverse VAT charging scheme in many countries:

Helsingin Sanomat about construction industry VAT frauds frauds
Channel Register about mobile phone VAT frauds

Now it looks like carbon emission trading is among the very same group of fraud-prone industries, and perhaps even more so:

Irish Times writes about sizeable VAT fraud in carbon trading 

However, even this VAT reversal doesn't make the fundaments right: emission trading is - particularly in the way it is set up - a pretty dim idea. A simple tax on whatever emissions are deemed harmful would be better, and wouldn't be a simple license to print money for whoever was blowing most CO2 into the atmosphere at a certain moment way back in past.

Likewise, Finland has a rather idiotic scheme regarding the taxation of carbon emissions from vehicle fuel: cars with higher nominal emission ratings have a higher tax percentage. But this system is complex and produces unpredictable results. A simpler and more fair approach would be to just tax the fuels (and not just car fuels, but any fossil fuels - the atmosphere, if it cares about carbon at all, doesn't really know where the carbon came from, right?)

Thus, consuming more fuel would collect more tax, in a foolproof way - instead of relying on rules and ratings and a car tax plus annual vehicle taxes that even the car shops cannot calculate reliably (thus, when you ask the price of a new car, you get an approximation because they can't tell the tax exactly!)