International Journal of Law and Management: Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle

Record Detail Back

XML

International Journal of Law and Management: Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle

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.

Statement of Responsibility

Author(s)

Susana Cristina Rodrigues Aldeia - Personal Name

Edition

Call Number

Subject(s)

Environmental tax measures, Green taxation law
Polluter pays tax principle, Portugal

Classification

NONE

Series Title

GMD

Text

Language

ENGLISH

Publisher

EMERALD INSIGHT

Publishing Year

2023

Publishing Place

ENGLAND

Specific Detail Info

JURNAL ILMU HUKUM

File Attachment

LOADING LIST...

Availability

LOADING LIST...

APA Citation

Susana Cristina Rodrigues Aldeia. (2023).International Journal of Law and Management: Environmentally friendly tax measures in the Portuguese jurisdiction. Enforcement of the polluter pays tax principle.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd