Assessing sustainable transition through fiscal policy: a regional analysis of tax incentives for taxi companies in Portugal

This study examines the role of fiscal policy in facilitating a sustainable transition within the Portuguese transport sector, with a particular focus on tax incentives for taxi companies. Using quantitative data from SABI and official statistics for the period 2015–2022, the research analyzes the relationship between tax benefits and financial and operational performance. Results from Mann–Whitney U and regression tests show that profitability indicators, namely net profit, operational income, and sales of services provided, significantly influence the level of tax benefits received. The findings suggest that fiscal policy plays a crucial role in fostering sustainable mobility while enhancing business performance. However, regional disparities highlight the need for more territorially adaptive fiscal frameworks. This paper, therefore, contributes to our understanding of how fiscal measures can be strategically aligned with sustainability goals to ensure equitable and effective transitions across regions.