A fiscalidade verde como determinante para padrões de produção e de consumo mais sustentáveis
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2022
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A preocupação com o ambiente tem vindo cada vez mais a aumentar, não apenas na
população em geral, mas também pelos governos e entidades reguladoras de cada país. Deste
modo, os diversos governos e entidades reguladoras têm implementado diversas medidas e
incentivos fiscais com o objetivo de contribuir para um planeta mais sustentável, tentando
influenciar e mudar alguns dos hábitos de consumo dos contribuintes.
Este estudo tem como objetivo geral contribuir para um melhor conhecimento da
fiscalidade verde e analisar se esta tem tido e/ou pode ter um papel determinante, para criar um
planeta mais sustentável e amigo do ambiente, analisando ainda se a fiscalidade verde pode ser
um determinante na adoção de melhores padrões de consumo.
Foi no início de 2015, que surgiu em Portugal, pela primeira vez, um diploma - Lei nº
82-D/2014, de 31 2 de dezembro - que teve a particularidade de juntar um conjunto de normas
de fiscalidade no contexto ambiental. Deste diploma surgiram um conjunto de normas
relacionadas com os veículos elétricos e híbridos Plug-in que se mostraram bastante apelativas
para os contribuintes portugueses.
Na concretização deste estudo partiu-se da análise da taxa de crescimento dos veículos
elétricos e híbridos Plug-in em Portugal e na correlação entre o crescimento das vendas com os
diversos incentivos fiscais que têm vindo a ser adotados nos últimos anos em Portugal.
Foi então elaborado um questionário a alunos e docentes da área económica de forma a
conhecer qual a sua opinião sobre cinco dos principais incentivos fiscais à aquisição de veículos
elétricos e/ou híbridos Plug-in, cujos resultados foram objeto de comparação com os resultados
do paper realizado por Borrego (2016b), que de certa forma realizou uma investigação idêntica
à deste trabalho, mas sobre os contabilistas certificados.
There has been a growing concern about environment, not only among the general population, but also by the governments and regulatory bodies of each country. Thus, a number of measures have been implemented as well as tax incentives with the aim of contributing to a more sustainable planet, trying to influence and change some of the taxpayers' consumption habits. This study is intended to contribute to a better understanding of green taxation and analyze whether it has had and/or can have a decisive role in creating a more sustainable and environmentally friendly planet, while also analyzing whether green taxation can be a determinant in the adoption of better consumption patterns. It was in early 2015 that, for the first time in Portugal, a law - Law No. 82-D/2014 of December 31, 2014 – passed. It had the specificity of bringing together a set of tax rules in the environmental context. Stemming from this law, a set of rules related to electric and Plug-in hybrid vehicles that were quite appealing to Portuguese taxpayers were created. To carry out this study, the growth rate of electric and Plug-in hybrid vehicles in Portugal and the correlation between the growth of sales with the various tax incentives that have been adopted in recent years in the country were analyzed. A questionnaire was then prepared to students and teachers of the economic area in order to know their opinion on five of the main tax incentives for the acquisition of electric vehicles and/or Plug-in hybrids, whose results were compared with that of the paper conducted by Borrego (2016b), which carried out somewhat identical research to this work, based on certified accountants, however.
There has been a growing concern about environment, not only among the general population, but also by the governments and regulatory bodies of each country. Thus, a number of measures have been implemented as well as tax incentives with the aim of contributing to a more sustainable planet, trying to influence and change some of the taxpayers' consumption habits. This study is intended to contribute to a better understanding of green taxation and analyze whether it has had and/or can have a decisive role in creating a more sustainable and environmentally friendly planet, while also analyzing whether green taxation can be a determinant in the adoption of better consumption patterns. It was in early 2015 that, for the first time in Portugal, a law - Law No. 82-D/2014 of December 31, 2014 – passed. It had the specificity of bringing together a set of tax rules in the environmental context. Stemming from this law, a set of rules related to electric and Plug-in hybrid vehicles that were quite appealing to Portuguese taxpayers were created. To carry out this study, the growth rate of electric and Plug-in hybrid vehicles in Portugal and the correlation between the growth of sales with the various tax incentives that have been adopted in recent years in the country were analyzed. A questionnaire was then prepared to students and teachers of the economic area in order to know their opinion on five of the main tax incentives for the acquisition of electric vehicles and/or Plug-in hybrids, whose results were compared with that of the paper conducted by Borrego (2016b), which carried out somewhat identical research to this work, based on certified accountants, however.
Descrição
Orientação: Claúdia Maria Marramaque Afecto Dias
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, VEÍCULOS HÍBRIDOS, INCENTIVOS FISCAIS, ECONOMIA CIRCULAR, ENERGIAS RENOVÁVEIS, HYBRID VEHICLES, TAX INCENTIVES, CIRCULAR ECONOMY, RENEWABLE ENERGIES, CONTABILIDADE, ACCOUNTING