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O impacto da fiscalidade verde aplicável às viaturas ligeiras nos resultados da empresa
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Abstract(s)
A preocupação ambiental é um tema cada vez mais atual na nossa sociedade. Esta preocupação leva a que os governos tomem medidas no sentido de mitigar o aumento dos gases com efeito de estufa, que se revelam muitas vezes associados à utilização de viaturas a combustão.
O presente trabalho pretende estudar o impacto da fiscalidade verde aplicável às viaturas ligeiras nos resultados das empresas, em Portugal, analisando as políticas adotadas. O foco do estudo será a analise do impacto que a aquisição de uma viatura a gasóleo, híbrida plug-in ou elétrica terá em diferentes tipos de entidades.
De forma a ir ao encontro dos objetivos deste trabalho, será feito um estudo acerca dos conceitos da fiscalidade verde e sobre as alterações legislativas introduzidas pela reforma da fiscalidade verde. Posteriormente, serão elaborados quatro estudos de caso a fim de auferir o impacto que a aquisição de diferentes tipos de viaturas tem sobre a incidência fiscal nas empresas.
Nas viaturas ligeiras de passageiros a carga fiscal encontra-se elevada, sendo que é nas elétricas onde é possível verificar uma menor carga fiscal resultado dos incentivos à aquisição deste tipo de viaturas.
O propósito desta dissertação é concluir, tendo em conta o tipo de entidade dos casos de estudo em específico, qual será a opção de viatura mais benéfica em temos fiscais para cada entidade considerando os diferentes pressupostos inerentes aos diferentes tipos de entidades.
Environmental concern is an increasingly relevant topic in our society. This concern leads governments to take measures to mitigate the increase in greenhouse gas emissions, which are often associated with the use of combustion vehicles. This study aims to examine the impact of green taxation applied to light vehicles on company outcomes in Portugal, analyzing the policies adopted. The focus of the study will be to analyze the impact of acquiring a diesel, plug-in hybrid, or electric vehicle on different types of entities. To achieve the objectives of this work, a study will be conducted on the concepts of green taxation and the legislative changes introduced by the green taxation reform. Subsequently, four case studies will be developed to assess the impact of acquiring different types of vehicles on the tax incidence on companies. In the case of passenger light vehicles, the tax burden is high, with electric vehicles showing a lower tax burden due to incentives for their acquisition. The purpose of this dissertation is to conclude, taking into account the type of entity in the specific case studies, which vehicle option is most beneficial in fiscal terms for each entity, considering the different assumptions inherent to the different types of entities.
Environmental concern is an increasingly relevant topic in our society. This concern leads governments to take measures to mitigate the increase in greenhouse gas emissions, which are often associated with the use of combustion vehicles. This study aims to examine the impact of green taxation applied to light vehicles on company outcomes in Portugal, analyzing the policies adopted. The focus of the study will be to analyze the impact of acquiring a diesel, plug-in hybrid, or electric vehicle on different types of entities. To achieve the objectives of this work, a study will be conducted on the concepts of green taxation and the legislative changes introduced by the green taxation reform. Subsequently, four case studies will be developed to assess the impact of acquiring different types of vehicles on the tax incidence on companies. In the case of passenger light vehicles, the tax burden is high, with electric vehicles showing a lower tax burden due to incentives for their acquisition. The purpose of this dissertation is to conclude, taking into account the type of entity in the specific case studies, which vehicle option is most beneficial in fiscal terms for each entity, considering the different assumptions inherent to the different types of entities.
Description
Keywords
Fiscalidade verde Imposto ambiental Viaturas ligeiras de passageiros Tributação autónoma