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Abstract(s)
A crescente vaga de poluição, destruição de ecossistemas e libertação de substâncias tóxicas no ambiente é atualmente uma das grandes preocupações da sociedade e consequentemente foi necessário a imposição de barreiras.
Barreiras essas que consistiram na sua maioria em adicionar uma vertente ambiental em impostos já existentes, como foi o caso da reforma fiscal verde, realizada em 2015 em Portugal.
Entre os setores afetados encontra-se o setor dos transportes, que por ser um dos principais responsáveis pela emissão de gases com efeitos de estufa viu os seus impostos particularmente alterados.
No entanto, surge a questão: o aumento significativo dos impostos relacionados com o setor automóvel, nomeadamente o ISV, IUC e o ISP não terão impacto nas vendas automóveis?
Ao analisarmos a evolução dos impostos entre os anos de 2015 e 2019, temos um aumento significativo do valor arrecadado pelo estado português, mas contrariamente ao esperado não registamos uma quebra nas vendas.
No entanto, no ano de 2017 temos o começo de uma mudança de comportamento no mercado automóvel, ou seja, os consumidores alteraram as suas preferências segundo dois critérios: tipo de carro e combústivel, resultando num aumento das vendas dos veículos a gasolina em deterimento dos automóveis a gasóleo, e os carros ecológicos começaram a ganhar lugar e força no mercado automóvel.
The growing wave of pollution, destruction of ecosystems and the release of toxic substances into the environment is currently one of the major concerns of society and consequently it was necessary to impose barriers. These barriers consisted mostly of adding an environmental aspect to existing taxes, as was the case with the green tax reform, carried out in 2015 in Portugal. Among the sectors affected is the transport sector, which, being one of the main responsible for the emission of greenhouse gases, has seen its taxes particularly altered. However, the question arises: will the significant increase in taxes related to the automotive sector, namely ISV, IUC and ISP not have an impact on car sales? When analyzing the evolution of taxes between the years 2015 and 2019, we have a significant increase in the amount collected by the Portuguese state, but contrary to expectations, we did not register a drop in sales. However, in the year 2017 we have the beginning of a change in behavior in the car market, that is, consumers have changed their preferences according to two criteria: type of car and fuel, resulting in an increase in sales of gasoline vehicles as a result of diesel cars, and environmentally friendly cars have started to gain place and strength in the automotive market.
The growing wave of pollution, destruction of ecosystems and the release of toxic substances into the environment is currently one of the major concerns of society and consequently it was necessary to impose barriers. These barriers consisted mostly of adding an environmental aspect to existing taxes, as was the case with the green tax reform, carried out in 2015 in Portugal. Among the sectors affected is the transport sector, which, being one of the main responsible for the emission of greenhouse gases, has seen its taxes particularly altered. However, the question arises: will the significant increase in taxes related to the automotive sector, namely ISV, IUC and ISP not have an impact on car sales? When analyzing the evolution of taxes between the years 2015 and 2019, we have a significant increase in the amount collected by the Portuguese state, but contrary to expectations, we did not register a drop in sales. However, in the year 2017 we have the beginning of a change in behavior in the car market, that is, consumers have changed their preferences according to two criteria: type of car and fuel, resulting in an increase in sales of gasoline vehicles as a result of diesel cars, and environmentally friendly cars have started to gain place and strength in the automotive market.
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Keywords
Mercado automóvel IUC ISP ISV Automotive market