Assessing Tax Policies for Urban Rehabilitation DOI
André Carvalho, Ana Dinis, Liliana Pereira

et al.

Advances in public policy and administration (APPA) book series, Journal Year: 2024, Volume and Issue: unknown, P. 31 - 68

Published: Oct. 18, 2024

The urgent need to transform buildings into sustainable energy-efficient spaces is driven by the environmental impact of construction activities. This study examine tax incentives on urban rehabilitation among Portuguese companies using data from Tax Authority Portal (2015-2022) and Sabi Database. Employing SPSS for descriptive analysis Pearson correlation, authors indicators, including Municipal Property Tax, Transfer energy consumption, greenhouse gas emissions, municipal expenditures. findings reveal significant positive correlations between incentives, higher reconstruction rates, increased However, these also correlate with consumption GHG highlighting stricter criteria in policies. offers valuable insights policymakers enhancing development through effective incentives.

Language: Английский

Tax on Urban Property and Land (IPTU) and Tax Benefits in the Municipality of Salvador/Bahia, Brazil DOI
Tânia Cristina Azevedo, José Renato Sena Oliveira, Mirian Gomes Conceição

et al.

Advances in public policy and administration (APPA) book series, Journal Year: 2024, Volume and Issue: unknown, P. 327 - 356

Published: Oct. 18, 2024

This chapter aims to explore in detail the Tax on Urban Property and Land (IPTU, portuguese), a Brazilian tax of municipal jurisdiction, specifically benefits. For this purpose, panorama tax, its context, characteristics were approached possibilities benefits incentives that have been used city Salvador, capital state Bahia, Brazil, presented. study brings discussion possible ecological sustainable from perspective an urban development contributes environmental, social, economic, cultural, educational dimensions, integration into commitments 2030 Agenda Sustainable Development Goals (SDGs). As for methodological procedures, is case study, supported by bibliographical documentary research. The research results bring policy instruments matter IPTU, can be associated with aimed at development.

Language: Английский

Citations

0
Assessing Tax Policies for Urban Rehabilitation DOI
André Carvalho, Ana Dinis, Liliana Pereira

et al.

Advances in public policy and administration (APPA) book series, Journal Year: 2024, Volume and Issue: unknown, P. 31 - 68

Published: Oct. 18, 2024

The urgent need to transform buildings into sustainable energy-efficient spaces is driven by the environmental impact of construction activities. This study examine tax incentives on urban rehabilitation among Portuguese companies using data from Tax Authority Portal (2015-2022) and Sabi Database. Employing SPSS for descriptive analysis Pearson correlation, authors indicators, including Municipal Property Tax, Transfer energy consumption, greenhouse gas emissions, municipal expenditures. findings reveal significant positive correlations between incentives, higher reconstruction rates, increased However, these also correlate with consumption GHG highlighting stricter criteria in policies. offers valuable insights policymakers enhancing development through effective incentives.

Language: Английский

Citations

0