Purpose This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries. Design/methodology/approach It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law. Findings The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law. Originality/value It allows understanding the difference between tax jurisdictions in the tax principles domain.

The main goal of this paper is to understand the evolution of taxation in the accommodation and restaurant industry. In particular, it has three objectives: (1) to study how it has been occurring the taxation of this sector in Portugal, (2) to know if Portuguese legislators adopted tax measures specific to this economic area, and (3) to understand what post-COVID-19 perspectives are in the sector of the fiscal domain. For this purpose, business and tax law of Portugal were investigated. The results show that the Portuguese tax legislator hasn't been paying attention to the lodging and restaurant sector. There were some changes in the income and consumption tax domain in the last 10 years underpinned by the will to increase investment and to control tax avoidance, but hardly were introduced tax measures to help this business area in the COVID-19 pandemic. Although there was another kind of economic financial support given by the Portuguese government, in the fiscal domain, the IVAucher measure was introduced.

Purpose – The main goal of this paper is to understand the legal framework of the self-employed worker in the social media management area. Design/methodology/approach – The research uses the legal research method to analyse Portuguese legal resources such as the personal income tax law, the accounting law, and the social security law. Findings – The results show that a self-employed worker needs to pay attention to several legal commitments to fulfil all the obligations concerning the activity's development. This fact implies knowledge in all dimensions, mainly accounting, taxation, and social security. In the accounting domain, the Portuguese social media manager needs to know concepts related to the applied accounting system to recognise economic operations. The accounting legal framework can represent consequences in the tax sphere. The manager has two tax options in the personal income tax domain, according to the simplified regime and the organised accounting system. The second option implies that workers have an accountant to certify the activity accounts. In the social security domain, the law foresees a lot of legal obligations that are of frequent accomplishment, including the social security payment. Each scope has specific requirements that need to be observed and needs substantial knowledge that marketing people sometimes do not have, thus, it is frequent to recur to an accountant service to get help. This decision represents the increase of the context costs to the employee. The research of this case study evidences how the Portuguese tax system is complex and the difficulties the self-workers can feel when making-decision to develop the activity on their one.

Purpose: Portugal has been recognized as an election destination in the tourism dimension. Several awards have been assigned to Portugal and Portuguese cities as the best places to have holidays worldwide. On the other hand, like other countries, Portugal has developed tax policies to catch foreign investment, and the tourism area is not an exception. The paper's primary goal is to understand the tax framework for the local lodging activities developed by non-residents in Portugal. Method: The research uses the legal research method to evaluate Portuguese legal data sources, in particular, it studies the personal income tax law and accounting standards. Results: The results show that the activity's development is framed in the Portuguese personal income tax category B scope. As a non-resident, the local housing income beneficiary is taxed to the income obtained in Portuguese jurisdiction through the hotel unit. The building is recognized as a fixed installation that will be recognized as a permanent establishment where the activity is developed. The gross income will be taxed under the simplified regime of the personal income tax, and it is applied a coefficient of 0.35 to determine the taxable base of the personal tax. Over the taxable base, the non-resident pays an effective tax of 25% of personal tax. All the expenses supported by the investor are not recognized in this process. The procedure is different whether the non-resident opts to be taxed under the organized accounting regime.

Purpose This paper aims to understand what green tax measures Portuguese corporate tax law foresees and whether the measures observe the polluter pays tax principle. Design/methodology/approach The legal research method is applied to achieve the goals. 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 introduces several environmentally friendly taxation measures by benefiting or increasing the tax burden. The influence on the CIT law results from instruments such as the autonomous taxation of expenses, depreciation, provisions and the local corporate tax. In the VAT, electric tourism vehicles’ VAT deduction is possible. These measures enforce the polluter pays tax principle, increasing the tax burden on less environmentally friendly options and decreasing the tax burden on more green economic choices. These measures directly influence the companies’ choice because of the increase or decrease tax burden according to more or less polluting choices. Research limitations/implications This study only studies the Portugal case. Originality/value This study highlights the Portuguese experience reconciling taxation and environmental dimensions.