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Targeting Portugal's Environmental Tax Incentives: A Comparative Look at OECD's Best Practices
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Author(s): João Carmona Lobita (KPMG Portugal, Portugal), Tomás Costa Ramos (KPMG Portugal, Portugal), Carlota Mendes Martins (KPMG Portugal, Portugal)and Francisca L. Monteiro (KPMG Portugal, Portugal)
Copyright: 2026
Pages: 34
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.ch009
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Abstract
This paper explores the role of tax incentives within a country's fiscal policy, focusing on OECD best practices as an example of potential green fiscal measures to be implemented by Portuguese policymakers. It evaluates the effectiveness of classic Environmental Tax Reforms in addressing market failures linked to environmental degradation, while simultaneously promoting sustainable economic growth through revenue recycling mechanisms. Drawing upon the Pigouvian tax framework and the “double dividend” hypothesis, this paper provides food-for-though on the synergies between negative taxation with positive incentives, highlighting their complementary roles in fostering green innovation and investment through revenue recycling. By synthesizing theoretical groundwork with international case studies and local implementation barriers, this paper advocates for a pragmatic, incentive-compatible environmental tax system that balances ecological imperatives with economic resilience and competitiveness.
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