Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle

Ver registo simples
dc.contributor.authorAldeia, Susana
dc.date.accessioned2023-09-05T16:53:14Z
dc.date.available2023-09-05T16:53:14Z
dc.date.issued2023-10-27
dc.description.abstractPurpose This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle. Design/methodology/approach The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws. Findings The results show that the Portuguese Green Taxation Law introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices. Research limitations/implications This study only studies the Portugal case. Originality/value This study highlights the Portuguese experience reconciling taxation and environmental dimensions.pt_PT
dc.identifier.citationAldeia, S. (2023). Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle. International Journal of Law and Management, (Published online: 03 august 2023), 1-12. https://doi.org/10.1108/IJLMA-02-2023-0018. Repositório Institucional UPT. http://hdl.handle.net/11328/5067pt_PT
dc.identifier.doihttps://doi.org/10.1108/IJLMA-02-2023-0018pt_PT
dc.identifier.issn1754-243X
dc.identifier.urihttp://hdl.handle.net/11328/5067
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherEmerald Publishing Limitedpt_PT
dc.relation.publisherversionhttps://www.emerald.com/insight/content/doi/10.1108/IJLMA-02-2023-0018/full/htmlpt_PT
dc.rightsrestricted accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectEnvironmental tax measurespt_PT
dc.subjectGreen taxation lawpt_PT
dc.subjectPolluter pays tax principlept_PT
dc.subjectPortugalpt_PT
dc.subjectM00pt_PT
dc.titleEnvironmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principlept_PT
dc.typejournal articlept_PT
degois.publication.firstPage1pt_PT
degois.publication.lastPage12pt_PT
degois.publication.titleInternational Journal of Law and Managementpt_PT
degois.publication.volumePublished online: 03 august 2023pt_PT
dspace.entity.typePublicationen
person.affiliation.nameREMIT – Research on Economics, Management and Information Technologies
person.familyNameAldeia
person.givenNameSusana
person.identifier.ciencia-idAA15-BA15-4CA6
person.identifier.orcid0000-0002-2611-7683
relation.isAuthorOfPublicationff951a4a-7b73-4215-976b-e92764385c5e
relation.isAuthorOfPublication.latestForDiscoveryff951a4a-7b73-4215-976b-e92764385c5e

Ficheiros

Principais
A mostrar 1 - 1 de 1
Nome:
10-1108_IJLMA-02-2023-0018.pdf
Tamanho:
263.45 KB
Formato:
Adobe Portable Document Format
Ver/Abrir

Coleções

REMIT - Artigos em Revistas Internacionais / Papers in International Journals