Tax Observatory - Tax, Fee and Contribution Collector

Taxation plays a central role in the economic and social organisation of the modern state. The establishment of a Taxation Observatory within the scope of the CIDEFF at the Faculty of Law, University of Lisbon, aims to create an independent and plural academic space for the discussion and promotion of a fairer, more efficient, and transparent taxation system. This Observatory seeks to act as a contact point between academia, policymakers, courts, and civil society, fostering legislative quality in tax matters and strengthening the relationship between Tax Law and democratic values.

I - Objectives:

 Promoting Legislative Quality

• Identify and analyse structural and conjunctural problems in the Portuguese tax system.
• Develop proposals for the simplification, clarification, and coherence of tax legislation.
1. Independence and Academic Rigor
• Produce high-quality research based on scientific methodologies.
• Maintain independence from political or economic interests, ensuring impartiality and rigour.
2. Engaging with Society
• Establish partnerships with business associations, taxpayer organisations, and other civil society entities.
• Gather input to better understand the practical implications of taxation for citizens and businesses.
3. Supporting Policymakers and the Judiciary
• Provide opinions, studies, and reports to assist the Government, Parliament, and Courts in their decisions on tax matters.

 II - Organisational Structure

1. Scientific Direction
• Coordinated by members of CIDEFF with recognised expertise in Tax Law and Tax Policy.
2. Advisory Board
• Comprising representatives from civil society, business associations, taxpayer organisations, magistrates, experts from various related fields, and representatives from other academic institutions, namely ISEG, Nova SBE, and other relevant universities.
3. Thematic Working Groups
• Created to address specific areas, such as:
• Tax Reform and Administrative Simplification.
• Tax Justice and Taxpayer Protection.
• Sustainability and Green Taxation.
• International and Digital Taxation.

III - Observatory Activities

1. Production of Studies and Reports
• Monitoring legislative and jurisprudential developments in tax matters.
• Preparing annual reports on the state of taxation in Portugal.
2. Organisation of Events and Debates
• Conferences, seminars, and thematic workshops aimed at academics, practitioners, policymakers, and civil society.
• Forums for discussion and citizen participation on tax-related topics.
3. Digital Platform
• Developing a portal for disseminating studies, opinions, and relevant information to various stakeholders.
4. Training and Capacity Building
• Courses and training programmes on tax matters for professionals and students.

IV - Funding and Sustainability

• Diversification of Sources: Ensuring funding through research projects, institutional partnerships, and international support.
• Transparency: Publishing annual reports on the Observatory's activities and accounts.

V - Expected Outcomes

• Contribute to a fairer and more efficient taxation system in Portugal.
• Strengthen academia's role in shaping and evaluating tax policies.
• Foster constructive dialogue among various societal actors on tax matters.

Conclusion The Taxation Observatory, under the aegis of CIDEFF, aims to be a centre of excellence in analysing and promoting best practices in taxation. Through an inclusive and academic approach, it seeks to foster legislative quality, respect for taxpayers' rights, and social justice, contributing to a more cohesive tax system aligned with contemporary challenges.

Institutional Collaborations The Observatory also actively collaborates with the Portuguese Association of Certified Accountants (OCC), which will contribute its technical and practical expertise in tax matters, strengthening the dialogue between academia and professionals in the field.