The Portuguese Environmental Tax Burden-Reference-Cited by-同舟云学术

The Portuguese Environmental Tax Burden

Published:2023-08-10 Issue: Volume: Page:303-317
ISSN:2475-6644
Container-title:Taking on Climate Change Through Green Taxation
language:
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Author:

Oliveira Gisela Pinto¹,Carmo Cecília M. R.¹^ORCID,Cruz Sérgio Ravara¹

Affiliation:

1. Universidade de Aveiro, Portugal

Abstract

Environmental taxation is an important tool in the hands of member states to combat against climate change and promote environmental sustainability. This chapter describes in detail the taxes that are part of the Portuguese tax system and that have the social function of protecting the environment. For this purpose, a background of the Portuguese Green Tax Reform is provided and each of the environmental taxes considered to be the main burdens of the Portuguese tax system are explained. This study aims to contribute to providing academics and practitioners with more information on environmental taxation and to motivate regulators to develop more articulated green taxation strategies in the future.

Publisher

IGI Global

Reference46 articles.

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