A proteção do meio ambiente no imposto de renda: um estudo sobre a relevância das provisões para fins ambientais em Portugal e no Brasil

Abstract

Environmental concerns are now a central part of the political agenda. They lead to the adoption of public policies that promote the protection of the environment, such as tax policy. Thus, it is expected that companies, inspired in this policy, constitute provisions to cover the risk of an environmental nature damages. This study addresses the importance of the environmental component in the income tax of legal entities in Portugal (IRC) and Brazil (IRPJ). Consider whether there is a tax policy to support the establishment of such provisions. Examines the behavior of the universe of listed companies on the two stock indexes in each country (20 PSI and Bovespa) and compares the results obtained. Demand ultimately to determine to what extent the existence of a policy of fiscal incentive motivates companies to provide higher levels of provisions, comparing the results achieved.