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

Susana Cristina Rodrigues Aldeia
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Abstract

Purpose 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.
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葡萄牙管辖范围内的环境友好型税收措施。执行污染者纳税的原则
本文旨在了解葡萄牙企业税法所预见的绿色税收措施,以及这些措施是否遵循污染者纳税的原则。设计/方法/途径运用法律研究方法来实现目标。具体而言,研究分析了最相关的公司税立法,以确定影响纳税人在可持续性决策中的行为的法律规定,特别是企业所得税(CIT)和增值税(VAT)法律。结果表明,葡萄牙绿色税法引入了几项有利于或增加税收负担的环境友好型税收措施。对CIT法的影响来自诸如费用、折旧、准备金和地方公司税等自主征税的工具。在增值税中,电动旅游车辆的增值税抵扣是可能的。这些措施执行了污染者纳税的原则,增加了对不太环保的选择的税收负担,减少了对更环保的经济选择的税收负担。这些措施直接影响企业的选择,因为税收负担的增加或减少取决于污染的多或少的选择。研究局限/意义本研究仅研究葡萄牙案例。原创性/价值本研究强调了葡萄牙在协调税收和环境方面的经验。
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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