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The Regulatory Impact Assessment of Green Tax Benefits in Portugal: The Case of Autonomous Taxation of Plug-In Hybrid Vehicles
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Author(s): Ricardo Sousa da Cunha (Polytechnic Institute of Cávado and Ave, Portugal)and Sara Luís Dias (Polytechnic Institute of Cávado and Ave, Portugal)
Copyright: 2026
Pages: 28
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.ch010
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Abstract
This paper aims to take part in the growing debate on the regulatory impact assessment (RIA) of legislation, in this case regarding the tax benefits used to fulfil of the aims of green taxation. The importance of this exercise was recently confirmed, in Portugal, with the creation of a technical unit for the evaluation of tax and customs policies (U-TAX), which may use different apply the methodologies developed by academic studies. The use of the qualitative and quantitative methodologies developed for the RIA of tax benefits are also applied to the legislative procedure leading to the adoption of measures of taxation to meet the aims of green policies. This exercise also considers the supranational origin of these initiatives, to follow the national options adopted in the transposition of global and European Union legislation under the form of tax benefits. These measures have been adopted for the transposition of legal acts of the European Union, but their success deserves further attention.
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