The Resource Fiscalidade ambiental - um estudo sobre a relevância das provisões ambientais nas empresas do PSI 20

Fiscalidade ambiental - um estudo sobre a relevância das provisões ambientais nas empresas do PSI 20

Label
Fiscalidade ambiental - um estudo sobre a relevância das provisões ambientais nas empresas do PSI 20
Title
Fiscalidade ambiental - um estudo sobre a relevância das provisões ambientais nas empresas do PSI 20
Creator
Subject
Language
eng
Summary
This study focuses on the importance of environmental tax to the income of companies. To this end, it identifies the concrete manifestations of environmental taxation in the personal (IRS) and the corporate (IRC) income tax. It is noted that in the IRS the environmental component is represented by a tax benefit, while in the IRC it comes in the shape of a mechanism aimed at remedying environmental damage by creating admissibility provisions. The authors studied the evolution of the weight of this environmental component in both taxes, and the use corporate taxpayers make of this particular regime. To this effect, they analysed the Annual Reports of companies listed in the Portuguese Stock Index 20 (PSI 20)
Citation source
In: Revista de finanças públicas e direito fiscal. - Coimbra. - Vol. 6 (2013),
http://library.link/vocab/creatorName
  • Catarino, J.R
  • Monteiro, M. Brito
Geographic coverage
  • European Union
  • Europe
Language note
Portuguese
http://library.link/vocab/subjectName
  • environmental tax
  • environmental incentive
  • individual income tax
  • corporate income tax
Label
Fiscalidade ambiental - um estudo sobre a relevância das provisões ambientais nas empresas do PSI 20
Instantiates
Publication
Label
Fiscalidade ambiental - um estudo sobre a relevância das provisões ambientais nas empresas do PSI 20
Publication

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