{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,23]],"date-time":"2025-10-23T01:20:46Z","timestamp":1761182446656,"version":"build-2065373602"},"reference-count":0,"publisher":"IGI Global Scientific Publishing","isbn-type":[{"value":"9798337319377","type":"print"},{"value":"9798337319391","type":"electronic"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025,9,12]]},"abstract":"<jats:p>This paper aims to take part in the growing debate on the regulatory impact assessment (RIA) of legislation, in this case regarding the tax benefits used to fulfil of the aims of green taxation. The importance of this exercise was recently confirmed, in Portugal, with the creation of a technical unit for the evaluation of tax and customs policies (U-TAX), which may use different apply the methodologies developed by academic studies. The use of the qualitative and quantitative methodologies developed for the RIA of tax benefits are also applied to the legislative procedure leading to the adoption of measures of taxation to meet the aims of green policies. This exercise also considers the supranational origin of these initiatives, to follow the national options adopted in the transposition of global and European Union legislation under the form of tax benefits. These measures have been adopted for the transposition of legal acts of the European Union, but their success deserves further attention.<\/jats:p>","DOI":"10.4018\/979-8-3373-1937-7.ch010","type":"book-chapter","created":{"date-parts":[[2025,10,22]],"date-time":"2025-10-22T18:22:52Z","timestamp":1761157372000},"page":"347-374","source":"Crossref","is-referenced-by-count":0,"title":["The Regulatory Impact Assessment of Green Tax Benefits in Portugal"],"prefix":"10.4018","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-2786-8195","authenticated-orcid":true,"given":"Ricardo","family":"Sousa da Cunha","sequence":"first","affiliation":[{"name":"Polytechnic Institute of C\u00e1vado and Ave, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3620-5820","authenticated-orcid":true,"given":"Sara Lu\u00eds","family":"Dias","sequence":"additional","affiliation":[{"name":"Polytechnic Institute of C\u00e1vado and Ave, Portugal"}]}],"member":"2432","container-title":["Corporate Climate Responsibility and Education"],"original-title":[],"language":"ng","link":[{"URL":"https:\/\/www.igi-global.com\/viewtitle.aspx?TitleId=392638","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,22]],"date-time":"2025-10-22T18:22:55Z","timestamp":1761157375000},"score":1,"resource":{"primary":{"URL":"https:\/\/services.igi-global.com\/resolvedoi\/resolve.aspx?doi=10.4018\/979-8-3373-1937-7.ch010"}},"subtitle":["The Case of Autonomous Taxation of Plug-In Hybrid Vehicles"],"short-title":[],"issued":{"date-parts":[[2025,9,12]]},"ISBN":["9798337319377","9798337319391"],"references-count":0,"URL":"https:\/\/doi.org\/10.4018\/979-8-3373-1937-7.ch010","relation":{},"subject":[],"published":{"date-parts":[[2025,9,12]]}}}