Sustainable tax policy for taxi companies: a proposal for an evaluation model of Vehicle Tax Incentive
DOI:
https://doi.org/10.34625/issn.2183-2705(36)2024.ic-19Keywords:
Green Taxation; Tax Benefit; Taxi Companies; Sustainability; Transports.Abstract
Assuming taxi companies as an integral role of the public transport category and emphasising their importance in the daily lives of societies, it is highly important to study the need for intervention by the Portuguese Government, to guide and drive their sustainable transformation. Therefore, understanding the effective applicability of the measure adopted by the Government, using an extra-fiscal instrument in terms of Vehicle Tax (the Tax Benefit contained in article 53, of the Portuguese Vehicle Tax Code), will lead to understanding and collecting relevant information for perceiving the advantages and limitations inherent to a given measure. In this regard, this study will consolidate the theorical aspect intrinsic to the tax benefit under study and the practical aspect relating to the proposed tax benefit assessment model (adapted from the 2019 Working Group Report), with the aim of determining the gaps inherent of a given measure, focusing on the tax benefit present in article 53.º, of the VTC. The results show that there are disparities between regions, districts and municipalities in terms of access to the tax policies studied.
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