A Política Fiscal à Proteção Florestal no Contexto das Sociedades Portuguesas
DOI:
https://doi.org/10.59072/rper.vi68.584Palavras-chave:
Política Fiscal, Fiscalidade Verde, Intervenção Florestal, Responsabilidade Social das Empresas, PortugalResumo
O presente artigo tem como objetivo o estudo dos incentivos fiscais à proteção florestal em Portugal. Compreender a realidade desta política fiscal é fundamental no âmbito da gestão florestal sustentável. Para o efeito, depois da revisão da literatura focada na importância da floresta enquanto bem essencial para a satisfação das necessidades humanas, analisa-se o regime fiscal português nesta matéria. Seguidamente, procede-se ao estudo, no contexto empresarial português, no período de 2015-2020, dos incentivos fiscais às Zonas de Intervenção Florestal (ZIF) e aos Planos de Gestão Florestal (PGF). Os principais resultados da investigação mostram que as empresas ligadas ao setor se tornaram mais conscientes da importância da adoção de práticas mais sustentáveis, através da adesão a estes benefícios fiscais ao longo do tempo, mostrando o papel da política fiscal ambiental no crescimento sustentável do tecido económico. Ainda assim, os resultados evidenciam que o número de empresas beneficiárias é reduzido face ao total de empresas a atuar no setor das florestas em Portugal, verificando-se também que a maior parte dessas empresas se concentra num número reduzido de municípios, alguns dos quais sem ZIF. Há, portanto, ainda um importante trabalho a realizar com vista a uma maior divulgação dos benefícios fiscais em estudo.
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