EU energy taxation framework revision in the context of the green deal

Green business in Colombia is a commercial, social, and environmental strategy that seeks to strengthen companies with an environmentally responsible approach, which is why the Colombian government establishes some legal and institutional instruments to benefit these organizations. This chapter describes an analysis of the financial and tax support received by these types of companies and the impact it has on the Colombian economy. Colombia has a tax statute and in it, everything related to green taxes, green tax benefits, and financial support for the energy transition, and other variables that are studied and described in this text.

Analysis of Financial and Tax Support for Green Businesses in Colombia

Rodríguez Franky

2023

Environmental Tax Reform in Western Balkan Countries

Ceko,

Cakrani

2023

This chapter's goal is to provide a comprehensive description of the environmental tax reform that has been implemented in Western Balkan nations and to examine how it has been carried out. The analysis of the environmental tax's effectiveness and its contribution to the promotion of green initiatives is another goal of the chapter. Since environmental taxation has the potential to address all facets of environmental protection, the goal of environmental taxation is, in theory, to factor environmental harm or negative externalities into prices to influence production and consumption choices in an eco-friendly direction.

Sustainable Taxi Fleet

Dinis,

Carvalho,

Dias

2023

It is a well-known fact that the automotive sector plays a key role in a country's socio-economic development, due to the large contribution of vehicles to greenhouse gas emissions (GHG). Alternatives such as car-sharing, public transport, cycling, the transition to electric vehicles, or walking can help reduce emissions. Therefore, it becomes a sector where environmental regulation should be demanded. This research aims to contribute to the tax literature by extending previous studies on corporate taxation by evaluating green tax incentives as an effective environmental tax measure. Considering taxis as an important part of urban public transport systems, the authors set out to investigate Portuguese taxi companies that have taken advantage of tax incentives for less environmentally polluting vehicles. The authors conclude that the income tax level, the economic profit, and the number of employees, are determining factors in these firms ‘access to the tax incentives under study.