Este trabalho pretende conhecer as alterações introduzidas na classificação da Green Tax Reform existente em Portugal, após a entrada em vigor, em 2015, de um novo diploma de fiscalidade ambiental. Verificou-se que, não obstante as alterações introduzidas pelo referido diploma, a Green Tax Reform existente em Portugal permanece com a classificação de reforma parcial. Conclui-se que, embora se trate de um diploma exclusivamente sobre fiscalidade ambiental, de facto consubstancia-se em meras alterações e aditamentos de normas ambientais aos códigos de impostos previamente existentes, aumentando um pouco a importância da fiscalidade ambiental no sistema fiscal português, mas não o suficiente para deixar de ter um mero papel acessório. Apesar da introdução daquela nova legislação e das espectativas geradas em seu redor, Portugal continua longe de conseguir implementar uma reforma fiscal verde integrada, que aposte em força na fiscalidade ambiental, como alternativa aos impostos tradicionais.

This research focuses on the environmental taxation applicable to the agri-food sector and aligns with the objectives of the Farm to Fork (F2F) Strategy of the European Green Deal context. Indeed, the methodology of the research develops a theoretical analysis through a literature review to assess environmental taxation and documental analysis of Portuguese tax codes. Furthermore, the Portuguese context of the empirical analysis assesses the contribution to the desired sustainability of the agri-food sector. The results show that the existing tax rules applicable to the agri-food sector are scant, with a few existing rules being misaligned with the objectives of the F2F strategy, because their potential impact on its objectives has been mostly negative or null. Most regulations predated the definition of the F2F strategy, seeking to respond to the need to minimise the price of basic food products, namely agri-food products, without considering concerns such as welfare and sustainability. It is worrisome, however, that a tax rule that does not conform to the F2F strategy has been approved after its definition, indicating that the Portuguese government does not envisage using taxation as an environmental tool in favour of the objectives outlined in the F2F strategy.

The fragility of the Portuguese economy, the weight of sectors that were especially vulnerable to the crisis caused by the pandemic, and the small size of enterprises meant that their economic and financial structure was not capable of supporting the effects of the economic crisis, jeopardizing the achievement of the SDG 8. This research explores the perception of chartered accountants about their role in supporting small and medium-sized enterprises during the first wave of the COVID-19 pandemic in Portugal, based on a literature review and on a questionnaire. The results show that 70% of professionals consider that their clients evaluated their work positively during the first wave of the pandemic. However, most chartered accountants did not charge their clients for their extra-work and expenses and 30% even decreased their monthly fees. Portuguese chartered accountants, confronted with the economic–financial problem caused by the pandemic, focused on saving most of their clients from collapse and safeguarding many jobs. This research highlights the public utility and social responsibility of chartered accountants’ work, in the pandemic context in Portugal, as well as their central role for the efficient application of Government economic policies to maintain economic growth and decent work (SDG 8).

The relevance of the impact of tax complexity on tax noncompliance justifies the study of tax complexity in the scope of several taxpayers, including local authorities. This chapter analyses the case of the value added tax (VAT), a typical example where the misuse of exemptions and no subjections imply the no payment of taxes by citizens. Therefore, this chapter tries to assess, qualitatively and quantitatively, the levels of tax complexity perceived in local authorities' administrations through the amount of binding tax information those organizations request. The results suggest a high degree of perception of tax complexity and uncertainty as well as a lack of transparency associated with the tax framework of the activities of local authorities. It is pointed out that the perceived complexity is essentially legal. Moreover, the findings establish a relation between some more complex legal changes with great tax impact within these entities and the increase of the number of binding tax information requested on their subjects.