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Publication
Evolução da Fiscalidade Verde em Portugal em IVA e IRC e a relação com a economia circular: Resultados preliminares
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Advisor(s)
Abstract(s)
Com esta investigação pretende-se compreender a evolução da fiscalidade verde, em Portugal, no caso do IVA e do IRC, bem como o papel que aqueles impostos podem ter enquanto ferramentas para alcançar objetivos da economia circular. Verificámos que, não obstante existirem normas de fiscalidade ambiental vocacionadas para os vetores da economia circular, quer em IRC desde 1997, quer em IVA desde 1992, as normas em vigor focam-se muito na mobilidade empresarial mais sustentável em relação às viaturas ligeiras de passageiros, no tratamento de resíduos e na gestão florestal, ficando muito aquém das suas potencialidades em prol da economia circular, pois continuam a faltar normas relacionadas diretamente com a extração de matérias-primas, produção e distribuição mais sustentáveis.
With this paper we intend to understand the evolution of green taxation in Portugal in the case of VAT and Corporate taxation, as well as the role that these tax codes can have as a tool to achieve objectives in the circular economy. We have verified that, despite the existence of environmental taxation rules important to achieve some objectives of the circular economy, in IRC since 1997 and in VAT since 1992, the actual rules are focus on the more sustainable business mobility in relation to passenger vehicles, waste treatment and forest management, falling far short of its potential in order to achieve the circular economy's objectives, as there is still a lack of tax norms directly related with the extraction of more sustainable raw materials and production.
With this paper we intend to understand the evolution of green taxation in Portugal in the case of VAT and Corporate taxation, as well as the role that these tax codes can have as a tool to achieve objectives in the circular economy. We have verified that, despite the existence of environmental taxation rules important to achieve some objectives of the circular economy, in IRC since 1997 and in VAT since 1992, the actual rules are focus on the more sustainable business mobility in relation to passenger vehicles, waste treatment and forest management, falling far short of its potential in order to achieve the circular economy's objectives, as there is still a lack of tax norms directly related with the extraction of more sustainable raw materials and production.
Description
Trabalho apresentado em VIII Conferência de Gestão e Contabilidade Ambiental, 9-9 de novembro 2018, Setúbal, Portugal
Keywords
Economia Circular Fiscalidade Ambiental Fiscalidade Verde IVA IRC Circular Economy Environmental Taxation Green Taxation VAT Corporate Taxation