Taking on Climate Change Through Green Taxation

Taking on Climate Change Through Green Taxation

Release Date: August, 2023|Copyright: © 2023 |Pages: 419
DOI: 10.4018/978-1-6684-8592-7
ISBN13: 9781668485927|ISBN10: 1668485923|EISBN13: 9781668485941
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Description & Coverage
Description:

Since environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability.

Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility.

Coverage:

The many academic areas covered in this publication include, but are not limited to:

  • Corporate Social Responsibility
  • Environmental Tax Compliance Strategies
  • Environmental Tax Incentives
  • Environmental Tax Management
  • Green Taxation
  • GRI Standards
  • Sustainability
  • Sustainable Development
  • Sustainable Tax Policy
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Editor/Author Biographies
Ana Dinis is a Researcher in Taxation in the Research Centre on Accounting and Taxation (IPCA, Portugal). PhD in Business Management from the Faculty of Economics of the University of Coimbra (2020). Master in Accounting and Corporate Taxation (2013) and Postgraduate in Accounting and Corporate Taxation (2009) from the Coimbra Business School (ISCAC). Postgraduate in Taxation (2010) by APEU / FEUC - Association for University Extension of the University of Coimbra. Professor at the Polytechnic Institute of Cávado and Ave (IPCA), in the Accounting and Taxation Department of the School of Management, Barcelos, in the area of Taxation since 2014. Chartered Accountant, since 2003. Author and co-author in scientific papers, in national and international scientific journals, in the tax area.
Fátima David is an Accounting and Finance Professor in the School of Technology and Management - Polytechnic of Guarda, Portugal, since 1991. PhD in Accounting and Taxation from the University of Salamanca, Spain (2007). PhD registred on Nova University Lisbon, Portugal (2008). Master and Degree in Management from University Beira Interior, Portugal (1997). She is a effective member of the Ethics Committee of the Polytechnic of Guarda, since 2018. She develops activities with Social Responsibility Research Network (SRRN) and Research Centre on Accounting and Taxation (IPCA-CICF); her research has been published in several journals, and she participates in several conferences and meetings.
Liliana Pereira completed in April 2015 a PhD in “Basic Principles and Categories of Internal and International Taxation. The Tax procedures” by the University of Santiago de Compostela. Degree in Taxation in July 2005 by the Polytechnic Institute of Cávado e do Ave and Bachelor Professor at Instituto Politécnico do Cávado e do Ave in the area(s) of Social Sciences with an emphasis on Economics and Management with an emphasis on Organization and Management companies. In his Science Vitae curriculum, the most frequent terms in the context of scientific, technological and artistic-cultural production are: taxation; tax law; taxes; tax education; State aid; VAT; income taxation.
Sara Dias has a PhD in Law (University of Santiago de Compostela). Master in Tax Law (University of Minho). Law Degree (Law Faculty of Porto University). Lawyer (partner) at Yolanda Busse, Oehen Mendes & Associados, S.P., R.L.. Teacher at the Polytechnic Institute of Cávado and Ave (tax law, insolvency law and corporate law). Trainer in several advanced training courses in the area of Tax Law, organized by UNIFOJ - Centre for Social Studies of the University of Coimbra. Participation, as teacher, in other post-graduations and master courses. Member of the Portuguese Tax Association (AFP) and the International Fiscal Association (IFA). External reviewer of Portuguese Law Lagazines (Revista Jurídica Portucalense and RED - Revista Electrónica de Direito). Participation, as a speaker, in several conferences/seminars and publication of several articles in magazines and books in the areas of Tax Law and Insolvency Law. Researcher in Research Centre for Justice and Governance (JusGov) .
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