The Impact of Digital Transition on the Portuguese Tax and Customs Authority: A Historical Perspective and Consequent Contribution to Environment Sustainability

Carlos Velez de Almeida (), Paula Serra and João Emílio de Almeida
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Carlos Velez de Almeida: ISTEC
Paula Serra: ISTEC
João Emílio de Almeida: ISTEC

A chapter in Business Sustainability: Innovation in Entrepreneurship & Internationalisation, 2026, pp 11-20 from Springer

Abstract: Abstract This paper is based on a study of the technological evolution of Public Administration, namely the Tax and Customs Authority. It addresses the dematerialization of physical processes, the way it affects the institution and those with whom it interacts. The technological evolution has brought new challenges. As tax collection is an essential pillar for countries, the modernization, efficiency, and adaptability of associated services become indispensable factors in the way the public institution operates with such a relevant impact on the relationship between citizens and the State. Dematerialization aims to allow greater efficiency and speed in processes treatment, enhancing the saving of physical and human resources, achieving a “greener and more ecological” society, in accordance with the Sustainable Development Goals (SDGs) and the central need for including in the path of development and economic growth of both private and public companies and institutions. The paradigm shifts from the reduction/elimination of documents on physical media, replacing them by electronic means, both within the internal management and with citizens, is a continuous process, which cannot stop improving and adapt to new methods, technologies, and changes in society. This change occurs not only in the technological infrastructure but also within human resources, which need to adapt and improve their professional skills necessary to pursue this evolution of the public services. The dematerialization of processes serves as an instrument to achieve defined organizational objectives, but also as an opportunity for growth for the public servants. We can therefore conclude that the various Public Administration reforms in recent decades were decisive in allowing the introduction of new technologies and the way the State operates, leading to the dematerialization of processes in general, and in the AT in particular. The annual savings are substantial. By eliminating the need to print over 19 million A4 forms and replacing nearly 10,000 tons of paper with digital processes, the AT is estimated to be saving over 160,000 trees each year. This dematerialization also translates to a significant reduction in environmental impact, conserving roughly 190 million liters of water, avoiding more than 38 MWh of energy consumption, and preventing nearly 9000 tons of CO2 emissions annually.

Keywords: Public administration; Tributary and customs authority; Dematerialization of Processes; Sustainability (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-99151-6_2

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DOI: 10.1007/978-3-031-99151-6_2

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