Diploma da fiscalidade verde - Finalmente uma fiscalidade ambiental integrada em Portugal?

Abstract

This paper aims to understand the changes in the classification of the Portuguese Green Tax reform, with the entry into force, in 2015, of the new environmental taxation legislation. We verify, by the legislation analyse, that despite the changes introduced, we verify that Portugal is far away from the implementation of an integrated Green Tax Reform, that bet on strength in environmental taxation as an alternative to traditional taxes, because the Portuguese State continues to perform mere additions of environmental fiscal rules in previously existing tax codes, a situation that occurred even before 2015. In addition, the need to generate additional revenue for the benefit of the budgetary consolidation process, as well as by the type of measures that were approved, which are more embodied in benefits for behaviour less polluting than the contrary, the objective of reduction the contributions to social security and decreasing the tax burden on income revenue, by using environmental revenue, may not be achievable.