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What is Autonomous Taxation

Chapter 13
Taking on Climate Change Through Green Taxation
This taxation is levied on certain costs borne by companies which, by their very nature, may have a more ambiguous link with the realization of taxable income or the maintenance of the source of production. Autonomous taxation is intended to discourage certain types of excessive expenditure and their negative impact on the generation of tax income.
Published in Chapter:
The Portuguese Environmental Tax Burden: A Systematic Approach
Gisela Pinto Oliveira (Universidade de Aveiro, Portugal), Cecília M. R. Carmo (Universidade de Aveiro, Portugal), and Sérgio Ravara Cruz (Universidade de Aveiro, Portugal)
Copyright: © 2023 |Pages: 15
DOI: 10.4018/978-1-6684-8592-7.ch013
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.
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