Humanity is regularly confronted with major challenges and develops technologies, mechanisms, concepts and ideas to overcome them. The challenge we are currently facing is in everyone’s mind and mouths: climate change, which we are essentially the cause of through our activities and our consumption model.

Each decade sees the emergence of a great innovation: the internet in the 90s, the web 2.0 in the 2000s, the Uber and AirBnB model in the 2010s. Born with Bitcoin, digital currencies and registers are the disruptive technologies of the 2020s, and are the two tools which will enable us to significantly mitigate our contribution to climate change: this is my strong belief.

Tailored Contribution System (TCS) is an ecological and transparent consumption tax collection system based on governmental digital currencies and ledgers. Developed by Enée Bussac, trainer and expert in digital currencies and ledgers (see here), TCS won the Wirecard Innovation Challenge 2019 (see here). The main proposal of TCS is to use government digital currencies and registers to apply a custom VAT per ingredient or component of a product based on its carbon footprint, in order to increase the price of and therefore make products that are harmful to the environment less attractive, as illustrated in the graph below:

In TCS, a stable government currency pegged 1:1 to the national currency is created as well as a tax rate per ingredient and component group in order to be as accurate and efficient as possible. TCS ambition is to replace the VAT we know today by a transparent and ecological system to improve our consumption model and to foster the use of governmental digital currencies and ledgers. Given the size of the challenge we are currently facing, it is important to be ambitious in our search for solutions and to question everything that is not imperative to our survival, because it is precisely what is at stake.

TCS is a consumption tax proposal to replace VAT based on stable government digital currencies and ledgers. You want to know more? You will find:


You wish to contribute to the conceptual and/or technical development of TCS, invite us to a conference to present TCS or tell us about your proposals in the energy field?
Contact us!