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Advisor(s)
Abstract(s)
Num passado não muito longínquo, os recursos naturais presentes no planeta eram tidos em conta para satisfação do ser humano, explorando esses recursos sem que se pensasse num futuro sem eles, como se os mesmos não fossem esgotáveis colocando em causa, em certas situações, os recursos provenientes do planeta. Dado o panorama mundial, o desenvolvimento ambiental, social e económico tem vindo a ser cada vez mais diferente, sendo que necessidade de procurar por um ponto de equilíbrio entre o desenvolvimento económico e social e a escassez de recursos naturais, tais como a poluição, desflorestação, uso excessivo de recursos naturais, tornaram-se bastante importante para desenvolvimento económico. Em termos fiscais e em relação à tributação ambiental, a mesma tem vindo a sofrer algumas alterações por consequência da importância dada nos últimos anos a esta matéria, sendo permitido elaborar um maior controlo dos níveis de poluição e utilização dos recursos naturais. A Contribuição Extraordinária sobre o Setor Energético, enquadrada no âmbito dos tributos ambientais, prevista nos vários Orçamentos do Estado desde 2014, tem como objetivo financiar mecanismos que promovam a sustentabilidade sistemática no setor energético. A CESE surge como um elemento proeminente no panorama da fiscalidade verde, desempenhando um papel crucial na procura da sustentabilidade ambiental no setor energético. Este instrumento legal, embora controverso, procura criar incentivos para a redução das emissões poluentes e o desenvolvimento de fontes
de energia mais sustentáveis. As suas implicações abrangem desde a reconfiguração das estratégias empresariais no setor até às dinâmicas de investimento em fontes energéticas mais limpas. A CESE, como elemento-chave da política fiscal ambiental, desperta uma análise crítica das suas contribuições efetivas para a transição energética e a mitigação das alterações climáticas, gerando um impacto substancial tanto nos
agentes económicos quanto nas metas de sustentabilidade.
In a not-so-distant past, the natural resources on our planet were considered for human satisfaction, with little thought given to a future without them. It was as if these resources were inexhaustible, often putting in jeopardy the planet's resources in certain situations. Given the global landscape, environmental, social, and economic development has been evolving differently, with an increasing need to find a balance between economic and social development and the scarcity of natural resources, such as pollution, deforestation, and the overuse of natural resources. This balance has become increasingly important for economic development. In terms of taxation and environmental taxation, there have been some changes due to the growing importance in recent years. This allows for greater control over pollution levels and the utilization of natural resources. The Extraordinary Contribution on the Energy Sector, framed within the scope of environmental taxes, provided for in the various State Budgets since 2014, aims to finance mechanisms that promote systematic sustainability in the energy sector. This Contribution appears as a prominent element in the green taxation panorama, playing a crucial role in the search for environmental sustainability in the energy sector. This legal instrument, although controversial, seeks to create incentives for reducing polluting emissions and developing more sustainable energy sources. Its implications range from the reconfiguration of business strategies in the sector to investment dynamics in cleaner energy sources. CESE, as a key element of environmental fiscal policy, triggers a critical analysis of its effective contributions to the energy transition and climate change mitigation, generating a substantial impact on both economic agents and sustainability goals
In a not-so-distant past, the natural resources on our planet were considered for human satisfaction, with little thought given to a future without them. It was as if these resources were inexhaustible, often putting in jeopardy the planet's resources in certain situations. Given the global landscape, environmental, social, and economic development has been evolving differently, with an increasing need to find a balance between economic and social development and the scarcity of natural resources, such as pollution, deforestation, and the overuse of natural resources. This balance has become increasingly important for economic development. In terms of taxation and environmental taxation, there have been some changes due to the growing importance in recent years. This allows for greater control over pollution levels and the utilization of natural resources. The Extraordinary Contribution on the Energy Sector, framed within the scope of environmental taxes, provided for in the various State Budgets since 2014, aims to finance mechanisms that promote systematic sustainability in the energy sector. This Contribution appears as a prominent element in the green taxation panorama, playing a crucial role in the search for environmental sustainability in the energy sector. This legal instrument, although controversial, seeks to create incentives for reducing polluting emissions and developing more sustainable energy sources. Its implications range from the reconfiguration of business strategies in the sector to investment dynamics in cleaner energy sources. CESE, as a key element of environmental fiscal policy, triggers a critical analysis of its effective contributions to the energy transition and climate change mitigation, generating a substantial impact on both economic agents and sustainability goals
Description
Mestrado em Fiscalidade
Keywords
CESE Fiscalidade do ambiente Environmental taxation
Citation
Pina, P. M. S. A. (2024) A fiscalidade do ambiente e a sua evolução: o caso da CESE. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17484