Exploring Green Taxation Teaching In Portuguese Higher Education Institutions Through An Electronic Questionnaire

The lack of green fiscal policies could potentially impose a financial burden on individuals and businesses. The concept of “green taxation” (also re-ferred to in the international literature as environmental taxation, environ-mental law or environmental policy) encompasses more than mere imposi-tion of taxes and associated fees. Furthermore, given that higher education represents a fundamental pillar for the training of future professionals, it is acknowledged that Higher Education Institutions (HEIs) play a pivotal role in the dissemination of knowledge, particularly regarding green taxation. The aim of this study was twofold: firstly, to assess the status of green taxation integration in their curricula, and secondly, to evaluate the percep-tion of HEI governing bodies regarding this integration. A pilot test was conducted on HEIs in Portugal using electronic questionnaires. Regarding the results, it is observed that 50% of respondents indicate the existence of a course unit in the field of green taxation. However, this is incorporated in-to the domain of Business, Management and Law only at master’s level. In conclusion, the dissemination of green taxation knowledge by HEIs - one of the key instruments used by States for sustainable development - is inadequate and insufficiently supported by both HEIs and government.