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Publication
Fiscalidade, ambiente e economia circular: o caso dos impostos sobre o rendimento em Portugal
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Advisor(s)
Abstract(s)
Com esta investigação pretende-se analisar a evolução do normativo fiscal ambiental, ao nível dos
impostos sobre o rendimento, em Portugal, bem como a sua relação com os objetivos da economia
circular. Verificámos que a primeira medida fiscal ambiental sobre o rendimento data de 1997 e
desde essa data deparamo-nos com 38 ações num período de vinte e dois anos. Foi, sobretudo, nos
últimos quatro anos que as medidas fiscais com reflexo na defesa do ambiente se têm intensificado
nos impostos sobre o rendimento das pessoas singulares e coletivas e têm-se focado mais no âmbito
empresarial em ambos os impostos, em detrimento das medidas focadas no cidadão. Acresce que as
medidas se têm centrado na mobilidade dos funcionários, bem como em matérias relativas à gestão
florestal e à certificação biológica, ficando muito aquém das suas potencialidades no contexto da
Economia Circular, por não apostarem nos seus vetores estratégicos.
With this research we aim to analyze the evolution of green tax regulations on income and corporate taxation, in Portugal, as well as their relationship with the circular economy. We have verified that the first green tax measure on income and corporate taxation dates back to 1997 and since that date there are 38 actions in a period of twenty-two years. It has been above all in the last four years that tax measures that have had an impact on environmental protection have increased in both taxes and have focused more on the business environment in both taxes, to the detriment of measures focused in the citizen. In addition, the measures have focused on the mobility of employees, as well as matters related to forest management and biological certification, falling far short of their potential in the context of the Circular Economy, for not betting on their strategic vectors.
With this research we aim to analyze the evolution of green tax regulations on income and corporate taxation, in Portugal, as well as their relationship with the circular economy. We have verified that the first green tax measure on income and corporate taxation dates back to 1997 and since that date there are 38 actions in a period of twenty-two years. It has been above all in the last four years that tax measures that have had an impact on environmental protection have increased in both taxes and have focused more on the business environment in both taxes, to the detriment of measures focused in the citizen. In addition, the measures have focused on the mobility of employees, as well as matters related to forest management and biological certification, falling far short of their potential in the context of the Circular Economy, for not betting on their strategic vectors.
Description
Trabalho apresentado em XXIX Jornadas Hispano Lusas de Gestión Científica, 30 janeiro-2 de fevereiro, Osuna, Espanha
Keywords
Economia Circular Fiscalidade Ambiental Fiscalidade Verde IRC IRS Circular Economy Environmental Taxation Environmental Taxation Income Taxation Corporate Taxation