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Impostos ambientais
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Este estudo propôs-se analisar e aprofundar o conceito de estrutura e função dos impostos ambientais e o posterior destino da sua receita. Em particular, esta obra procede à análise de impostos ditos ambientais em sede de tributação automóvel, nomeadamente, o Imposto único de Circulação e o Imposto Sobre Veículos. Como não podia deixar de ser uma análise incidente sobre tributação ambiental não pode prescindir dos princípios orientadores da tutela ambiental, com especial relevo para o Princípio do Poluidor-Pagador.
This study aimed to analyze and deepen the concept of structure and function of environmental taxes and the subsequent fate of its revenue. In particular, this work undertakes an analysis of environmental taxes taking special concern to motor vehicle taxation, specially the tax on road vehicles and the tax based on vehicle ownership and the tax on its acquisition. A proper analysis of the problems of environmental taxation must be backed up with the guiding principles of environmental protection, with special regard to the Polluter Pays Principle.
This study aimed to analyze and deepen the concept of structure and function of environmental taxes and the subsequent fate of its revenue. In particular, this work undertakes an analysis of environmental taxes taking special concern to motor vehicle taxation, specially the tax on road vehicles and the tax based on vehicle ownership and the tax on its acquisition. A proper analysis of the problems of environmental taxation must be backed up with the guiding principles of environmental protection, with special regard to the Polluter Pays Principle.
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Imposto ambiental Protecção do ambiente Princípio do poluidor-pagador Imposto sobre veículos Carga fiscal Teses de mestrado - 2014