The human acts and attitudes that can produce effects or impact on natural environment.
Published in Chapter:
Taxation Policies as an Environmental Protection Instrument: The Portuguese Case
Sara Luís Dias (Research Centre on Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Portugal) and
João Sérgio Ribeiro (School of Law of University of Minho, Portugal & The Research Centre for Justice and Governance (JusGov), Portugal)
Copyright: © 2023
|Pages: 17
DOI: 10.4018/978-1-6684-8592-7.ch011
Abstract
The “green taxation,” which usually includes taxes on energy, transport, pollution, and resources, is being used to achieve environmental and sustainability purposes. The European Union is promoting this strategy, creating different provisions related to the usage of taxes to change environmental behaviors. Portugal, as a member-estate of European Union, follows this path establishing a policy where taxes are being used for these purposes. However, “green taxation” is also a significant form of revenue and, currently, it is difficult to define the criteria for the creation of these taxes, as they are not considering the ability to pay (one of the main principles in the creation of taxes) affecting the equitable distribution of the tax burden. The authors can conclude that, with the masking of “taxes required for environmental protection,” these taxes are being used as an additional source of revenue, distorting the principles underlying the creation and collection of taxes.