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Authors
Advisor(s)
Abstract(s)
A temática da sustentabilidade tem sido um tópico na ordem do dia para a grande maioria dos países no mundo. É certo que os países membros das Nações Unidas comprometeram-se a cumprir os 17 objetivos para o desenvolvimento sustentável até 2030, mas cabe a cada país definir as estratégias para lá chegarem.
A intervenção da União Europeia, em conjunto com a OCDE e a ONU, tem sido fulcral na implementação de políticas e metas ambientais, de diretrizes a transpôr para o ordenamento jurídico de cada Estado-membro e na promoção de financiamentos para projetos que contribuem para o desenvolvimento sustentável. Aliás, a União Europeia mostrou-se, ao longo do tempo, proativa na procura de soluções para as questões ambientais e a fiscalidade foi uma das vias encontradas para alcançar os objetivos e metas implementadas nos vários acordos mundiais ocorridos até à data.
Nesse sentido, esta dissertação explora a temática da fiscalidade como instrumento de proteção ambiental e de que forma o mesmo pode contribuir para o avanço de uma economia descarbonizada e livre de combustíveis fósseis.
Sustainability has been an issue on the agenda for the vast majority of the countries in the world. Moreover, the members states of the United Nations committed to accomplish the 17 goals for sustainable development by 2030, but it is up to each country to define the strategies for reaching them. The intervention of the European Union, together with the OECD and the UN, has been crucial in the implementation of environmental policies and goals, guidelines to be transposed to the legal system of each member state and promoting finance for projects that contribute to sustainable development. The European Union has shown throughout the time to be proactive in the search for solutions to environmental issues and taxation was one of the ways found to achieve the goals and to meet the targets implemented in the various global agreements that have taken place until today. With this in mind, this dissertation explores the topic of taxation has an instrument of environmental protection and how it can contribute to the advancement of a decarbonized economy and free from fossil fuels.
Sustainability has been an issue on the agenda for the vast majority of the countries in the world. Moreover, the members states of the United Nations committed to accomplish the 17 goals for sustainable development by 2030, but it is up to each country to define the strategies for reaching them. The intervention of the European Union, together with the OECD and the UN, has been crucial in the implementation of environmental policies and goals, guidelines to be transposed to the legal system of each member state and promoting finance for projects that contribute to sustainable development. The European Union has shown throughout the time to be proactive in the search for solutions to environmental issues and taxation was one of the ways found to achieve the goals and to meet the targets implemented in the various global agreements that have taken place until today. With this in mind, this dissertation explores the topic of taxation has an instrument of environmental protection and how it can contribute to the advancement of a decarbonized economy and free from fossil fuels.
Description
Mestrado em Fiscalidade
Keywords
Fiscalidade Proteção ambiental Reforma da fiscalidade verde Tributos ambientais Desenvolvimento sustentável Taxation Environmental protection Green tax reform Environmental taxation Sustainable development
Citation
Novais, A. (2022) Os impostos ambientais enquanto instrumento de proteção ambiental. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15310