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Keywords: Green taxation law
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Journal Articles
International Journal of Law and Management (2023) 65 (6): 511–522.
Published: 03 August 2023
.... Specifically, the research analyzes the most relevant corporate tax legislation to identify legal provisions influencing taxpayers’ behavior in sustainability decisions, particularly corporate income tax (CIT) and value-added tax (VAT) laws. Findings The results show that the Portuguese Green Taxation Law...
