Loading...
Publication
Fiscalidade e ambiente: o caso dos tributos sobre o património e florestas e a sua relação com a economia circular
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 481.13 KB | Adobe PDF |
Advisor(s)
Abstract(s)
Com esta investigação pretende-se analisar a evolução e o impacto que o normativo fiscal tem
na defesa e preservação do ambiente e sua relação com a economia circular, em cerca de três
décadas, ao nível do património, quer na área dos bens imóveis e florestais, quer na área da
aquisição e posse de veículos e, ainda, na desmaterialização da emissão de documentos. O
nosso estudo aborcou oito tributos e quatro incentivos, sendo que inventariámos 48 medidas,
das quais estão em vigor, em 2019, 40 ações fiscais e incentivos monetários de preservação
do ambiente, que se traduzem em benefícios e em penalizações para os sujeitos passivos,
sendo que a primeira medida fiscal data de 1997, em sede de IRS e IRC. Denota-se que as
medidas fiscais empreendidas neste contexto se encontram muito centradas na defesa da
floresta e mobilidade (num total de 33 ações).
This research intends to analyze the evolution and the impact that taxation have on the defense and preservation of the environment and its relation with the circular economy. In the períod of three decades, in the level of the heritage, in the area of real estate and in the area of acquisition and possession of vehicles, and also in the dematerialisation of documents. Our study covered eight taxes and four incentives, and we will inventorise 48 measures. 40 of that fiscal actions and monetary incentives to preserve the environment, which translate into benefits and penalties for taxable persons, are still in force in 2019. It is important to note that the first tax measure dates back to 1997, in IRS and IRC. It is important to note that, in this scope the fiscal measures are focused on forest protection and sustentable mobility (a total of 33 actions).
This research intends to analyze the evolution and the impact that taxation have on the defense and preservation of the environment and its relation with the circular economy. In the períod of three decades, in the level of the heritage, in the area of real estate and in the area of acquisition and possession of vehicles, and also in the dematerialisation of documents. Our study covered eight taxes and four incentives, and we will inventorise 48 measures. 40 of that fiscal actions and monetary incentives to preserve the environment, which translate into benefits and penalties for taxable persons, are still in force in 2019. It is important to note that the first tax measure dates back to 1997, in IRS and IRC. It is important to note that, in this scope the fiscal measures are focused on forest protection and sustentable mobility (a total of 33 actions).
Description
Trabalho apresentado em VII Congresso Internacional de Contabilidade e Auditoria (XVII CICA), 7-8 novembro 2019, Porto, Portugal
Keywords
Fiscalidade Ambiental Fiscalidade Verde Impostos sobre o Património e Florestas Environmental Tax Green Taxation Taxes on Forests and Heritage