Assessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this b...
The urgent need to transform buildings into sustainable energy-efficient spaces is driven by the environmental impact of construction activities. This study examine the impact of tax incentives on urban rehabilitation among Portuguese companies using data from the Portuguese Tax Authority Portal (2015-2022) and the Sabi Database. Employing SPSS for descriptive analysis and Pearson correlation, the authors exami...
The protection of the environment is a matter of global concern that effects the population and endangers future generations. Consequently, the implementation of measures such as green taxation (also referred to in the international literature as environmental taxation and environmental law) is significant to effect behavioural change. In this context, the role of Higher Education Institutions (HEIs) is utmost ...
The new International Classification of Orofacial Pain (ICOP) (1st Edition), a joint venture of the International Headache Society, American Academy of Orofacial Pain (AAOP), Orofacial and Head Pain Special Interest Group (OFHP SIG) of the International Association for the Study of Pain (IASP) and International Network for Orofacial Pain and Related Disorders Methodology (INfORM), lists all causes of orofacial ...
The rapid digital transformation and the COVID19 pandemic have altered the teaching and learning processes of higher education students. However, despite the use of more digital instruments and methodologies, their use alone does not guarantee greater success in digital education, and students who have greater personal resources such as resilience tend to obtain better results. To balance the effects of digital...
This article aims to study the fiscal incentives for forest protection in Portugal. Understanding the reality of this fiscal policy is fundamental in the context of sustainable forest management. After reviewing the literature focused on the importance of the forest as an essential asset to meet human needs, the Portuguese tax regime in this area is analysed. This is followed by a study of tax incentives for Fo...
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 transpar...
As fiscal policies become increasingly central to driving sustainable development, the need for innovative tax reforms is more urgent than ever. Taxation policies play a pivotal role in shaping economies, driving sustainable development, and addressing societal inequities. In the face of global challenges, tax systems must adapt to promote growth, ensure fairness, and respond to the socio-economic needs of dive...
Tax complexity is a reality of modern tax systems in both developed and developing countries, as tax regimes have a significant impact on current and future business decisions. In Portugal, an additional tax, known as autonomous taxation, applicable to all taxpayers of corporate income tax, henceforth CIT, levied on certain charges that are not related to the activity of companies, which may be considered incon...
Assumindo as empresas táxis uma parte integrante da categoria de transporte público, e sublinhando a relevância destas no quotidiano das sociedades, é de elevada importância o estudo sobre a necessidade de intervenção do Governo português, por forma a guiar e impulsionar a transformação sustentável destas empresas. Assim, entender a efetiva aplicabilidade de uma medida adotada pelo Governo, por via da utilizaçã...