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What is Environmental Taxation (or Green Taxation)

Chapter 13
Taking on Climate Change Through Green Taxation
Consists of using taxes and fees (negative incentives), or through tax benefits (positive incentives), to encourage taxpayers to adopt more environmentally friendly production and consumption patterns. Environmental or green taxes include taxes on energy, transport, pollution, and resources. It is seen by the State as an opportunity to adapt the tax system to a more resource-efficient economy, making it innovative, low-carbon, and more sustainable. It can take the form of tax incentives.
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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