Research Groups

Group I: Tax Governance

This Group aims to investigate the current challenges that collection of taxes brings to the global, regional and national economies of OECD, EU, BRICSs and Developing countries (especially Lusophone). It aims to put forward policy and legal solutions with a global, regional and/or national dimension compliant with the rule-of-law, with the taxpayers’ fundamental rights and with a level playing field among states. Special consideration will be given to the unique difficulties that developing countries face.

This research group, led by Prof. Ana Paula Dourado, has produced a significant number of publications in peer-reviewed international journals and edited relevant books in the field, dealing with transnational tax issues. The tax law post-graduate courses and the GREIT Seminars have attracted students from other European countries, in addition to students from Lusophone countries.


Accordingly, this Group will cooperate and simultaneously develop three projects in the period 2020-2024:

This research project focuses on tax litigation in Portugal, its problems and constraints, from a legal and empirical point of view, in order to find and propose appropriate policy solutions. In a democracy (rule of law), good (efficient and fair) justice is quick and treats all citizens equally. It should be geared towards solving citizens' problems and, in the case of taxes and tax litigation, it should also ensure the attraction of national and foreign investment.

Duration: 2020-2023 (36 months)

This project aims at examining the consequences of knowledge discovery & data mining business model (Consumer-facing business – CFB) carried out by the digital giants to liberal democracies and to put forward regulatory proposals, including taxes with regulatory purposes (tax and regulation). And, at examining the consequences of the digital economy to the international tax system and the necessary international and European Union tax reform (Reform of the International Tax System).

It is an interdisciplinary project based on the following research paths:

I. Tax and Regulation (The Internet Models: liberal vs autocratic; The OECD approaches to tax CFB; The EU tax proposals on CFB; CFB, digitalized profiles & Privacy; CFB & the Public Sphere; CFB & Manipulation of Preferences; CFB & Hate Speech; CFB & the EU Regulation on Data Protection; CFB and the Regulatory Role of Taxes; CFB and other Regulatory Proposals)

II. Reform of the International Tax System (The OECD approaches to the international tax system; The EU possible answers to the international-European tax system; Pillar One and The Role attributed to the Market State; Pillar Two and the minimum tax; International Tax Justice

III. Other Tax Aspects of Digital Economies (Robotics; Smart cities; Criptoactives).

Duration: 2020-2023 (36 months)

This Project aims to promote research on Tax Education and Citizenship, intending to raise awareness among citizens in general to the important role of taxes.

In this context the project bounces several actions heading for the younger adults in particular, the preparation of a proposal for a national program involving the ministries of Finance and Education, conducting conferences and the making of material, namely, brochures and books and designing digital games aimed at different age groups.

This Project also intends to carry out an investigation on Tax Education and Citizenship in the context of Lusophone Countries, investigating what has been published and made mainly in Brazil, Cape Verde, Angola, and Mozambique.

Duration: 2017 -

The project was conducted in the sequence of an invitation by the IBFD for Prof. Ana Paula Dourado and the CIDEEFF to participate in the sixth edition of the Global Tax Treaty Commentaries (GTTC) University Project.

The GTTC is a digital global commentary, launched by the IBFD, to assist in the analysis of the Tax Treaties. Each year the IBFD invites University teams to conduct analysis and empirical research concerning international tax treaties, to contribute to the GTTC.

The CIDEEFF / Lisbon University Law School Team was coordinated by Prof. Ana Paula Dourado and Prof. Paula Rosado Pereira. The Team comprised, as authors, three PHD ans Masters students: Maria Afonso d’Albuquerque, Leidson Rangel and Maria Serra.

The scope of the project conducted by the Team was the sistematic research and analysis covering the Portuguese tax treaty policy, the Portuguese Tax Treaties deviations in relation to the OECD and ONU Model Tax Conventions, as well as tax treaty case law.

The theme of this year project was "Individuals - Non business active income".

As a result of the mentioned work of research and analysis, the CIDEEFF / Lisbon University Law School Team produced a Report / Working Paper covering the main findings.

Duration: 2021 (12 months)

The project aims at analysing the future of tax policy regarding the globalization and digitalization trends. Tax sovereignty, materiality and territory, the ground pillars of “traditional” tax policy are not able to stay functional at the dawn of the 21st century economy. The Group will investigate future perspectives for tax and fiscal policies in the EU, including the evolution of the Public Finance Management (PFM) reform, the evolution of the new paradigms of international taxation (v.g., Origin vs. Destination principle), envisaging the creation of an effective and fair tax system. Green Economy, Fairness and Intergenerational Equity will be critical issues of a new sustainable tax policy.

This project will include at least the following research topics:

(i) Analysis of the “gaps” underlying the standardised source-residence dichotomy in international tax law, including the practical implications of Origin and Destination options;

(ii) Prospective analysis of the optimal models for legislation applicable to Public Finance Law/Public Finances, including: (a) the possibility of creating a General Law on Public Financial Activity; and (b) the possibility of reforming the Tax Studies Centre, with special focus on the creation of a training school for the staff of the Portuguese Tax Administration, using the Judicial Studies Centre model as a reference;

(iii) Analysis of the sustainability of "green tax revenue", at the level of Excise Taxes. At this level, the main purpose would be to analyse the alternatives of the tax law, in a medium and long-term time horizon, to deal with the need to move from a context of positive discrimination of renewable energy vectors (currently in progress) to their inclusion in the tax base of this type of Excise Taxes. This topic is particularly important since, if the positive discriminations on renewable vectors continue and proliferate, the respective collected revenue will decrease over the next decades, compromising optimal budgeting objectives that will need to be addressed.

(iv) Study on the introduction of "nudges" and "sludges" - in the sense of the Thaler-Sunstein architecture - in a wider Reform of Green Taxation, with emphasis on the level of Excise Taxes.

(v) A theory of adjudication for the CJEU case law on European taxation: interpretation methods, rule-based vs. precedent-based reasoning, and grounds for a network analysis of the logical structure of the preliminary rulings.

Each of the research topics will aim for a conference or a publication (in the form of a Tax Policy Report) to present the main findings.

At the same time, sectoral articles may be published in leading journals (with double peer review) by the members of the Team.

Duration: 2021-2023 (24 months)

Filipe de Vasconcelos Fernandes

Daniel S. de Bobos-Radu

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