A policy tool used by governments to promote sustainable behavior by imposing taxes and fees on activities that pollute and degrade the environment. The goal of green taxation is to incentivize individuals and organizations to reduce their environmental impact by penalizing those who engage in unsustainable practices and rewarding those who adopt more sustainable behaviors. Green taxes and fees can take various forms, such as taxes on carbon emissions, fees for the disposal of hazardous waste, or taxes on plastic bags. The revenue generated from these taxes and fees can be used to environment fund programs and incentives.
Published in Chapter:
Legal, Financial and Fiscal Measures to Support the Collection Solutions of Biowaste in Portugal
Fátima David (CICF-IPCA, UDI-IPG, Polytechnic of Guarda, Portugal),
Pedro Melo Rodrigues (CIQUP-IMS-DGAOT-FCUP, UDI-IPG, Polytechnic of Guarda, Portugal),
Elisabete Soares (UDI-IPG, Polytechnic of Guarda, Portugal), and
Tânia Cristina Azevedo (State University of Feira de Santana (UEFS), Brazil)
Copyright: © 2023
|Pages: 23
DOI: 10.4018/978-1-6684-8592-7.ch009
Abstract
The Portuguese Decree-Law No. 102-D/2020, of December 10 (PCM, 2020b), dictates the implementation of biowaste selective collection networks or the separation and recycling of biowaste at the source until December 31, 2023. This chapter aims to analyze the financial support provided to municipalities (local authorities) for implementing biowaste collection solutions, such as on public roads or through door-to-door collection, and to citizens for adopting biowaste separation and recycling practices through domestic or community composting. The authors also explore the application of the polluter-pays principle, which requires citizens to pay environmental taxes and fees to support sustainable development. Regarding this focus, the chapter highlights the legal, financial, and fiscal measures used to support biowaste collection and recycling efforts in Portugal, providing insight into the steps needed to achieve a sustainable environment while addressing the economic and social needs of the population.