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Impacto dos impostos ambientais nas emissões de Co2
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O combate às alterações climáticas tem levado os países a adotarem diversos instrumentos de política ambiental, entre os quais se destacam os impostos ambientais. Em Portugal, os principais instrumentos fiscais neste domínio são o Imposto sobre os Produtos Petrolíferos e Energéticos (ISP), o Imposto sobre Veículos (ISV) e o Imposto Único de Circulação (IUC), frequentemente apontados como mecanismos fundamentais para promover a transição para uma economia de baixo carbono. Este estudo analisa, com base em dados anuais de 2007 a 2022, o impacto destes três impostos nas emissões per capita de CO₂, o principal gás com efeito de estufa. Os resultados revelam que nenhum dos impostos analisados contribuiu significativamente para a redução das emissões de CO₂, colocando em causa a sua eficácia. O ISV, em particular, demonstrou uma correlação positiva com as emissões. Em contraste, verificou-se que o aumento da quota das energias renováveis tem um impacto significativamente redutor. A análise empírica também não validou a hipótese da Curva de Kuznets Ambiental (EKC) para o caso português. Conclui-se que a atual estrutura dos impostos ambientais em Portugal carece de revisão, de forma a alinhar-se de forma mais eficaz com os objetivos de neutralidade carbónica. Adicionalmente, políticas de incentivo à produção e consumo de energias renováveis demonstram ser mais eficazes na mitigação das emissões de CO₂.
The fight against climate change has led countries to adopt various environmental policy instruments, among which environmental taxes stand out. In Portugal, the main fiscal instruments in this area are the Tax on Petroleum and Energy Products (ISP), the Vehicle Tax (ISV), and the Single Circulation Tax (IUC), often cited as key mechanisms for promoting the transition to a low-carbon economy. This study analyzes, based on annual data from 2007 to 2022, the impact of these three taxes on per capita emissions of CO₂, the main greenhouse gas. The results reveal that none of the taxes analyzed contributed significantly to reducing CO₂ emissions, calling into question their effectiveness. The ISV, in particular, showed a positive correlation with emissions. In contrast, it was found that increasing the share of renewable energy has a significant reducing impact. The empirical analysis also did not validate the Environmental Kuznets Curve (EKC) hypothesis for the Portuguese case. It is concluded that the current structure of environmental taxes in Portugal needs to be revised in order to align more effectively with carbon neutrality objectives. In addition, policies to encourage the production and consumption of renewable energy are proving to be more effective in mitigating CO₂ emissions.
The fight against climate change has led countries to adopt various environmental policy instruments, among which environmental taxes stand out. In Portugal, the main fiscal instruments in this area are the Tax on Petroleum and Energy Products (ISP), the Vehicle Tax (ISV), and the Single Circulation Tax (IUC), often cited as key mechanisms for promoting the transition to a low-carbon economy. This study analyzes, based on annual data from 2007 to 2022, the impact of these three taxes on per capita emissions of CO₂, the main greenhouse gas. The results reveal that none of the taxes analyzed contributed significantly to reducing CO₂ emissions, calling into question their effectiveness. The ISV, in particular, showed a positive correlation with emissions. In contrast, it was found that increasing the share of renewable energy has a significant reducing impact. The empirical analysis also did not validate the Environmental Kuznets Curve (EKC) hypothesis for the Portuguese case. It is concluded that the current structure of environmental taxes in Portugal needs to be revised in order to align more effectively with carbon neutrality objectives. In addition, policies to encourage the production and consumption of renewable energy are proving to be more effective in mitigating CO₂ emissions.
Descrição
Trabalho Final de Mestrado, Contabilidade, Fiscalidade e Finanças Empresariais, ISEG, 2025.
Palavras-chave
Environmental Taxes CO₂ Emissions ISP ISV IUC Impostos Ambientais Emissões de CO₂ ISP ISV IUC