Taxation on non-recoverable packaging as a sustainability measure in tourist-intensive regions

Abstract

The main objective of this paper is the examining the legislative measures the Portuguese government took regarding single-use packaging and how these fiscal instruments constitute a sustainability measure in tourist-intensive regions. The application of the polluter pays principle necessarily leads to envi-ronmental taxation as an instrument for preventing, restoring and combating pollution. Taxes are used to raise funds for environmental protection. From this perspective, the tax principle requires that the costs of pollution be borne by those responsible. In an extra-fiscal way, it encourages a conservative op-erating environment and combats polluting behaviour.