This study aimed to provide an insight on the ecology of the bottlenose dolphin population in Madeira archipelago. To achieve this, population structure; group dynamics, site-fidelity, residency and movement patterns within and out of the study area; survival and abundance estimates and spatial and temporal distribution and habitat preferences related to physiographic parameters using data collected between 2001-2011, were investigated. Photo-identification data analysis revealed strong evidences that bottlenose dolphins seen in the archipelago of Madeira belong to an open population with regular recruitment of new animals to the area. This population exhibited a typical fission-fusion society, in which short-term acquaintances prevail, with only a few long-lasting associations. Photo-identification methods demonstrated that there is a large variability in residency pattern, with resident, transient and migrant individuals. Only a small number of dolphins were found to be resident (4.3%). Social network diagram as well as SLAR analysis supported the existence of a mixed population of residents, migrants and transients. Mark-recapture methods estimated a high survival rate, within the range of other long-lived cetacean species. The resident community is composed of app. 180 individuals. In addition, around 400 dolphins of different residency patterns were found to use the south area of Madeira Island. Spatial distribution indicated that bottlenose dolphins were regularly found in shallow and closer to shore areas, suggesting the existence of biological processes influenced by bathymetry. Moreover, temporal patterns revealed no strong seasonal fluctuation in the presence of bottlenose dolphins in Madeira archipelago waters. Bottlenose dolphins are listed under the Annex II of the EU habitats Directive that requires the designation of Special Areas of Conservation (SACs) for this species; as such, the knowledge gained through this work can be used by governmental authorities to the establishment and management of areas for the conservation of bottlenose dolphin in Madeira archipelago.
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 Forest Intervention Areas (FIA) and Forest Management Plans (FMP) in the Portuguese business context in the period 2015-2020. The main results of the research show that companies connected to the sector have become more aware of the importance of adopting more sustainable practices, by adhering to these tax benefits over time, showing the role of environmental tax policy in the sustainable growth of the economic tissue. The results show that the number of beneficiary companies is reduced compared to the total number of companies operating in the forestry sector in Portugal, also verifying that most of these companies are concentrated in a small number of municipalities, some of which have no ZIF. Ther is still important work to be done with a view to greater dissemination of the tax benefits under study.
Tese de Doutoramento em Gestão de Empresas apresentada à Faculdade de Economia da Universidade de Coimbra ; The main purpose of this thesis is to analyse the role of the autonomous taxation of expenses (hereafter, "ATE") in the Portuguese corporate income tax (hereafter, "CIT"). In particular, the perception of the Portuguese Chartered Accountants (CAs) will be discussed in a normative, critical and empirical perspective. Even though the ATE has arisen with the aim of fighting tax evasion and fraud, it is currently a relevant source of public revenue and its elimination is not foreseeable, at least in the medium term. Moreover, the extension of its tax base is gradually transforming the corporate income tax in a kind of dual tax, by taxing profits and, at the same time, a significant set of expenses. There are no comparable international cases, with a similar set of taxed expenses. The ATE has caused many conflicts between the Portuguese tax authority (TA) and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE's clauses, while others derived from frequent and difficult to apply legislative changes. Based on a set of litigation cases, this thesis will discuss legal complexity in making and interpreting ATE´s regulations. Using a sample of 665 surveyed CAs, and applying factor analysis, this study highlights four dimensions of ATE: ATE complexity, ATE tax planning, ATE tax compliance and ATE SMEs tax compliance. The results show that most Portuguese CAs respondents have a good understanding of ATE complexity, a strong understanding of ATE tax planning, a poorer understanding of ATE tax compliance, and a good understanding of ATE SMEs tax compliance. Besides the corporate income tax impact on tax management, new layers of complexity, planning opportunities, and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, this study finds that sociodemographic characteristics of CAs (e.g., age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs. As many countries face budgetary pressure, ATE could eventually be adopted by other jurisdictions. This study offers evidence regarding the legal and economic consequences of ATE through the perceptions of experts dealing with a particular type of business taxation. The results are relevant to policymakers, tax authorities, accountants and the corporate business sector since they analyse a specific and important source of business taxation. ; O objetivo geral desta tese é analisar o papel da tributação autónoma (TA) no regime de tributação das sociedades em Portugal. Em particular, a perceção dos Contabilistas Certificados (CC) portugueses será discutida numa perspetiva normativa, crítica e empírica. A TA, ainda que tenha surgido com o objetivo de combater a fraude a evasão fiscal, é atualmente uma fonte de receita pública relevante, e sua eliminação não é previsível, pelo menos a médio prazo. Além disso, a extensão da sua base tributária tem transformado gradualmente o imposto sobre o rendimento das pessoas coletivas (daqui em diante, "CIT") numa espécie de imposto duplo, em que, para além de incidir sobre o lucro das sociedades, incide também sobre determinados gastos. Não existem, internacionalmente, experiências de tributação similares, com dimensão comparável. Mais ainda, a TA originou também muitos conflitos entre a autoridade tributária portuguesa e as sociedades. Muitos desses conflitos emergiram da interpretação legal das cláusulas normativas da TA, enquanto outros derivaram das frequentes mudanças legislativas, difíceis de aplicar. A tese aborda estes temas à luz da litigância que deles resultou. Por fim, recorrendo a uma amostra de 665 CC portugueses e aplicando uma análise fatorial, este estudo destaca quatro dimensões da TA: complexidade fiscal da TA, papel da TA no planeamento fiscal, papel da TA no cumprimento fiscal e papel da TA no cumprimento fiscal das micro, pequenas e médias empresas (daqui em diante, "SMEs"). Os resultados mostram que a maioria dos CC respondentes tem uma boa perceção da complexidade fiscal da TA, um forte entendimento do papel da TA no planeamento fiscal, uma compreensão mais fraca do papel da TA no cumprimento fiscal e um bom entendimento do papel da TA no cumprimento fiscal das SMEs. Além do impacto do imposto na gestão fiscal das empresas, novas formas de complexidade, oportunidades de planeamento fiscal e custos de cumprimento são percebidos como sendo causados pela TA. Além disso, aplicando uma análise de clusters, é possível constatar-se que as características sociodemográficas dos CC (por exemplo, a idade, o género, o exercício da atividade e a experiência profissional) geram grupos de CC com perceções diferentes do papel e das consequências da TA na gestão fiscal das empresas. Como muitos países enfrentam situações de pressão orçamental, a TA pode vir, eventualmente, a ser adotada por outras jurisdições. Esta tese oferece evidências sobre as consequências jurídicas e económicas da TA através da perceção de especialistas que lidam com um tipo específico de imposição societária. Os resultados são relevantes para os decisores de política fiscal, para as autoridades fiscais, para os contabilistas e para o setor empresarial, uma vez que analisam um elemento importante da tributação empresarial.
Abstract Portuguese corporate income tax has a special feature rarely seen in other countries. Autonomous taxes are levied on an extensive set of corporate expenses, irrespective of corporate profitability. Fiscal revenue from the autonomous taxation of expenses comprises about 12 % of corporate income tax receipts, which illustrates its relevance for the tax authorities and the corporate world. As autonomous tax rules are usually interpreted and applied to certain corporate expenses by chartered accountants (CAs) when computing income tax liabilities and filling in tax returns, the purpose of this paper is to present an empirical study of the perceptions of Portuguese CAs regarding key dimensions of autonomous taxation of expenses (ATE), as these influence corporate tax management. Using a sample of 665 CAs surveyed, and applying factor analysis, the paper concludes that tax complexity, tax compliance and tax planning are the main dimensions of ATE perceived by respondents. Besides the corporate income tax impact on fiscal management, new layers of complexity, planning opportunities and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, the paper finds that sociodemographic characteristics of CAs (e. g. age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs.
Purpose – The purpose of this paper is to discuss the following research questions: Is the Portuguese corporate income tax (CIT) losing its internal consistency by extending the autonomous taxation of expenses (ATE)? Are receipts derived from autonomous taxes so relevant that what began as an exception is gradually becoming a permanent feature of the income tax? Given the constitutional principle that corporate taxation should be fundamentally based on income, is the taxation of expenses unconstitutional? Is Portugal an international outlier, in applying this type of taxation to corporate expenses? Design/methodology/approach – The methodology used in the paper is a blend of legal research method and case study analysis. The interpretation of legal texts and the ratio legis discussion (hermeneutical side), the evaluation of advantages and disadvantages of autonomous taxes (argumentative approach) and the use of aggregate data to gauge an impression of autonomous taxes' impact on global tax receipts (empirical side) will, jointly, be used to analyse the topic. Autonomous taxation is a case study on how a (albeit distortive) solution is being applied in an European Union (EU) country to significantly enhance corporate-related tax revenue. Findings – The authors conclude that autonomous taxation is a relevant source of revenue and its elimination is not foreseeable, at least in the medium term. Moreover, the extension of the tax base is gradually transforming CIT in a kind of dual tax, by charging profits and some expenses. The Constitutional Court, stressing the equity principle, has not ruled autonomous taxation unconstitutional, invoking usefulness against tax evasion. Finally, with the exception of some Portuguese-speaking countries, no other comparable international experience is observed. Practical implications – The autonomous taxes (ATE) and its progressive enlargement imply, on the one hand, that the CIT has been slowly, but inexorably, losing its sole purpose of taxing profits, and imposing a tax penalty on an increasing set of accounting expenses. On the other hand, the growing number of expenses subjected to taxation leads some authors to ponder if the Portuguese tax regime is losing attractiveness. By increasing ATE's scope, the effective rate tends to move upwards, countering reductions in the statutory rate. Finally, tax law will increasingly influence managers' daily decisions, given the set of expenses targeted by autonomous taxes. Originality/value – Taking into account the aim of this study, the discussion of a Portuguese particular feature of corporate taxation can highlight useful policy points to a broader audience. Many Organization for Economic Cooperation and Development (OECD) countries face a dire situation in public finances. Therefore, given the pressure to increase tax receipts, the ATE can be a case study on how a (albeit distortive) solution is being applied in an EU country to significantly enhance corporate-related tax revenue.
"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 transparent management and correct distribution of the wealth that is generated. The growing demand for corporate transparency encourages the publication of sustainability or corporate social responsibility (CSR) reports, providing information of a non-financial nature concerning the social and environmental dimensions of business activity, namely relations with local communities, the protection of human rights, corporate governance, and adaptation to climate change. Being no exception, and following the European agenda for sustainability development, several governments have implemented tax measures that promote sustainable consumption and production patterns to reduce energy dependence on external sources and efficiently achieve international targets, among others, within a context of neutrality of the tax system. This is where environmental tax incentives come in, underlying a paradigm shift. The relationship between tax policy and environmental policy is seen by governments as an opportunity to adjust the tax system to a more energy-efficient economy in the use of resources. For instance, green tax incentives motivate investors to invest in green properties, encouraging them to opt for greener solutions. That is, tax incentives should be viewed as a tool to empower taxpayers to change actions that may reduce carbon emissions and contribute to sustainability.Taking on Climate Change Through Green Taxation provides applied research on increasing green tax literacy to build the capacity of companies to adopt sustainable practices in favor of environmental protection, to raise companies' awareness of sustainable reporting, and to increase international discussion on the issue of environmental taxation and its impact on more sustainable business decisions. Led by business experts with over 20 years of experience, this book will cover topics such as corporate social responsibility, environmental tax management, and sustainable tax policy. This resource is ideal for policymakers, corporate governance and social responsibility professionals, and researchers interested in taxation, accounting, auditing, finance, corporate governance, and corporate social responsibility."--
Zugriffsoptionen:
Die folgenden Links führen aus den jeweiligen lokalen Bibliotheken zum Volltext:
1. Pilot whales Globicephala spp. are known to display a hierarchical social pattern, but longitudinal data to infer population structure of short-finned pilot whales Globicephala macrorhynchus are rare. 2. Using data collected between 2003-2011 in the oceanic archipelago of Madeira, the grouping structure of short-finned pilot whales was studied using photo-identification methods and mtDNA sequences and microsatellite markers to test the hypotheses that (1) there is at least one pelagic and one or more island-associated communities, and (2) groups are made of related individuals, with a matrilineal social structure. 3. Pilot whales demonstrated a large degree of variability in site fidelity, including residents (up to 14-year interval), regular visitors and transients. The social and temporal analyses revealed a well-differentiated society with long-lasting relationships (of years). The genetic analyses suggested that individuals of the three residency patterns may not be genetically isolated, and that small groups are made up of related individuals, suggesting some degree of social philopatry, while large groups are probably temporary associations of smaller groups. 4. It is proposed that the pilot whales encountered in Madeira belong to a single population encompassing several clans, possibly three clans of island-associated whales and others of transients, each containing two to three matrilineal pods, each with a mean of 15 individuals (SD=9, range: 4-29). We suggest that the clans interact for mating purposes when they meet. 5. For management decisions, it is considered that the island-associated whales should not be regarded as demographically independent populations, but instead as stable social entities to be included in governmental management plans and requiring periodic evaluation of their status. The high proportion of marked individuals and low rate of mark change encourages further research in this species. ; info:eu-repo/semantics/publishedVersion
Bisphenols are among the chemicals with the highest production volume worldwide and are used to make polycarbonate plastic containers for food use, such as beverage containers and plastic dinnerware, and in the internal coatings of food and beverage cans among other products. According to the scientific literature, small amounts of these compounds migrate from packaging into food resulting in human exposure. Although numerous studies have been carried out in order to assess its effects on human health, there are still uncertainties concerning the possible toxic effects of these compounds. Nevertheless, the most commonly used bisphenol, bisphenol A (BPA), is considered an endocrine disrupting compound. As a consequence, current European legislation prohibits the use of BPA in baby bottles, infant sipping cups and in the coating of food containers for children up to 3 years old and significantly tightens the restrictions on the use of BPA in other food contact materials. This has led to the replacement of BPA by other bisphenols, such as BPS and BPF, whose health effects are still largely unknown. Considering the above and that there is no data on the exposure of the Portuguese population to these compounds, a new project named INSEF-ExpoQuim is currently being developed by the National Health Institute Doutor Ricardo Jorge, in cooperation with the five Regional Health Administrations and the Regional Health Secretariats of the Autonomous Regions of the Azores and Madeira, as part of the European Human Biomonitoring Initiative HBM4EU with the aim to assess exposure to bisphenols in the Portuguese population and contribute to the food risk assessment of bisphenols in Portugal. It is expect that project results will contribute to the reduction of the impact on the health of the Portuguese population that could result from the exposure to these chemicals, by producing high quality data on the actual exposure of the population, in order to support the development and implementation of policy measures aimed at minimizing exposure. ; HBM4EU has received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 733032. ; N/A
Introduction: Exposure to hazardous chemicals may endanger human health and pollute the environment. To assess and minimize the risks associated with the use of chemicals it is essential to know whether and to what extent these substances are present in the human body. We report preliminary results of the recruitment phase in the study of Exposure of the Portuguese Population to Environmental Chemicals: a study nested in INSEF 2015 (INSEF-ExpoQuim). Methods: INSEF-ExpoQuim is an epidemiologic study nested in INSEF 2015 targeting 300 non-institutionalized individuals aged 28-39 years, living in Portugal for more than 12 months, able to follow an interview in Portuguese. Fieldwork started in June 2019 and is ongoing. Procedures are according to the guidelines of the HBM4EU project. Selected individuals receive an invitation letter and are later contacted by phone to schedule sample collection and the telephone interview. Urine samples for determination of heavy metals, bisphenols and Polycyclic Aromatic Hydrocarbons are collected, as well as data on socio-demographic characteristics, living conditions and residential history, habits/lifestyle, nutrition, health, occupation and substance specific information covering nearly all exposure pathways. Results: Up to date 384 of the 848 eligible individuals were successfully contacted (45,3%), of which 172 accepted to participate in INSEF-ExpoQuim corresponding to a participation rate of 20%. Conclusions: Results from INSEF-ExpoQuim will contribute to reduce the health impact that could result from the exposure of the population residing in Portugal to environmental chemicals, by producing high quality data on the actual exposure of the Portuguese population to hazardous chemicals, in order to support the development and implementation of policy measures aimed at minimizing exposure to those chemicals. ; HBM4EU has received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 733032. ; N/A
