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Environmental Taxation in the European Union: The Case of Portugal
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Author(s): Susana Raquel Patrão (University of Aveiro, Portugal), Sérgio Ravara Cruz (University of Aveiro, Portugal)and Francisco Alegria Carreira (Instituto Politécnico de Setúbal, Portugal)
Copyright: 2026
Pages: 40
Source title:
Corporate Climate Responsibility and Education: Leveraging Green Fiscal Measures
Source Author(s)/Editor(s): Ana Dinis (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Fátima David (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Liliana Pereira (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal)and Sara Luís Dias (Polytechnic University of Cávado and Ave, Portugal)
DOI: 10.4018/979-8-3373-1937-7.ch008
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Abstract
This chapter aims to contribute to the analysis of European environmental taxation, with a focus on Portugal, through the analysis of revenues from environmental taxes that include taxes on energy, transport and pollution/resources. We analysed data from 25 EU member states, using the Eurostat database, European and national legislation, for the period 1995 to 2023. The main conclusion of our study is that the EU and its member states have come a long way towards sustainable development and achieving climate neutrality. The largest revenue comes from energy taxes and the smallest from pollution/resource taxes. We found cross-cutting declines in revenues derived from global events, as well as differences between the defined country groups, due to their robustness. Portugal has followed all European measures, sometimes belatedly, but remains committed to achieving common European goals.
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