International Journal of Law and Management:

International Journal of Law and Management: Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle Susana Cristina Rodrigues Aldeia Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2023 monographic en ENGLISH BAIK Abstract Purpose – This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle. Design/methodology/approach – The legal research method is applied to achieve the goals. Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws. Polluter pays tax principle, Portugal Environmental tax measures, Green taxation law NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA23V65.6.2 My Library Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle COVER_International_Journal_of_Law_and_Management.png.png 2758 2023-12-22 12:12:39 2023-12-22 12:13:08 machine generated