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Sustainable Mobility in Action: Regional and Local Insights From Portugal´s Taxi Sector
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Author(s): Fábia Fernandes (Research Centre on Accounting and Taxation, Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: 2026
Pages: 32
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.ch011
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Abstract
There is a growing awareness among individuals and organisations, both national and international, of the risks and consequences of actions conducted by society and surrounding sectors. Consequently, the necessity to regulate activities deemed polluting or unsustainable is becoming an increasingly decisive concern for national governments. It becomes obvious that there is a need to conduct a study, within the context of the national environment, which examines the impact of an integrated aggregate on environmental tax policies and the associated tax benefits. Nevertheless, the existence of a multitude of these tax instruments needs the selection of a tax benefit with high relevance as a fundamental element in the undertaking of this study from it's beginning. Considering the Vehicle Tax for the purchase of sustainable vehicles by taxi companies in Portugal is the focus of this study for data processing and analysis revealed regional and local disparities in access to this support for sustainable transition, prompting further investigation.
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