Environmental Taxation: Context and Pretext – The Case of Financing the Permanent Forest Fund

Authors

  • Mariana Geraldo Faculdade de Direito da Universidade de Coimbra

DOI:

https://doi.org/10.14195/2182-2387_31_3

Keywords:

Permanent Forestry Fund, Environmental Taxes, Public Environmental Funds, Additional ISP, Special Contributions

Abstract

This paper briefly examines the Permanent Forestry Fund (FFP) and the Additional Tax on Petroleum Products (ISP) as examples of the changes that the insufficiency of tax revenues, the shift towards a Regulatory State, and environmental concerns have brought to Tax Law. It concludes that the FFP can contribute to an efficient pursuit of environmental policy, despite presenting several weaknesses, particularly in terms of oversight. As for the Additional ISP, it constitutes a false environmental tax, to be classified under the category of taxes, although it displays a commutative logic that brings it closer to special contributions.

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Published

2013-01-01

Issue

No. 31 (2013): Urbanism, Territorial Order and Environment Studies Center Law Review

Section

Doctrine

License

Copyright (c) 2013 Mariana Geraldo

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows sharing the work with recognition of authorship and initial publication in Antropologia Portuguesa journal.