Group I: Tax Governance

Development of a study, with the participation of CoLABOR private sector members and others, entitled "Employment in Portugal: Business Strategies, Policies and Trends.

The project is structured into three distinct phases. The initial phase, entitled "Main Employment Trends and Challenges in Portugal," comprises a series of three work packages (WP) that collectively represent distinct processes for the collection and analysis of information. In this regard, we sought to assess the relative merits of different methodological approaches while ensuring the timely acquisition and analysis of data. Each work package (WP) includes specific results that demonstrate the emerging findings and will be crucial for the public impact anticipated from a study of this nature. The second phase, entitled "Sectoral Employment Challenges and Trends in Portugal," will extend the analysis of the main employment trends and challenges in Portugal to a sectoral level. This will be done in areas that the partners have identified as exemplary or strategic, with the aim of deepening the study developed in the first phase. Finally, in the third phase (Prospective Employment Development in Portugal up to 2030), it is planned to extend the analysis of the main employment trends and challenges into a prospective approach to employment development in Portugal up to 2030. In order to achieve this objective, a range of foresight methodologies will be employed, including quantitative models based on economic and demographic indicators, future scenario approaches, and methodologies for consulting different stakeholders. The potential for involving a range of partners is also being considered, with the aim of promoting the contribution to strategic planning in companies and other employers, as well as in public policies.

General Objectives:

1. The promotion of business strategies in the context of the dynamics of the labor market and the economy
2. The contribution to the formulation of public policies that can adequately respond to potential imbalances in the demand for and supply of labor in Portugal. The approach is consistent with the conditions for skills training that are appropriate to the ongoing changes in the structure of the economy, the role of technology, and labor relations. It ensures, on the one hand, recruitment conditions that are appropriate to the needs of the economy and, on the other, working conditions and remuneration that ensure the stability of employment and financial conditions that are in line with the principles of decent work, increased productivity, and added value for the Portuguese economy.

Duration: 2023-2025

Digital Plataform

This project is part of a larger study on tax litigation in Portugal. Its objective is to develop software that collects data, recognizes the main parameters and markers developed in the main research, and then applies them to the sentences and judgments in the project. The goal is to create an "automatic classifier" of court decisions that can be used by both citizens and magistrates. This classifier will organize tax case law (STA, TCA Sul and TCA Norte) for consultation, with filtering. The implementation of this software will facilitate the formation of constant case law in the courts and simplify access to procedural information by enabling searches using various parameters. Furthermore, it will enable the monitoring of the tax judicial process in real time, allowing for the identification of repetitive and delaying demands, the gathering of relevant statistical data for the management of the judiciary, and the gathering of relevant statistical data for proposing changes to tax legislation, including the use of comparative law.

Potential diagnoses: i) An analysis of the legislation and the behavior of the Tax Authority in light of the case law of the Judicial Courts; ii) Large taxpayers and major litigants; iii) A comprehensive overview of the judiciary; iv) The identification of procedural bottlenecks, v) The identification of the issues most frequently raised in tax disputes; vi) Processing times; vi) The disaggregation of partial court decisions.

Potential examples of results from cross-checking the data: (i) The gender of the rapporteur may influence the likelihood of a favorable or unfavorable decision.(ii) The tax may influence the likelihood of a favorable or unfavorable decision.(iii) The type of taxpayer may influence the likelihood of a favorable or unfavorable decision.(iv) The value of the request may influence the likelihood of a favorable or unfavorable decision.(v) The value of the request may be related to the taxpayer.

General Objectives:

The Research Project, under the coordination of CIDEEFF and Professor Ana Paula Dourado, intends to carry out an in-depth study on the dissemination of unilateral Digital Services Taxes (DST) all over the world.

Digital services taxes are emerging as a solution to a significant challenge posed to states in taxing digital giants. This problem is largely due to the fact that even though data has become the most valuable asset and data mining has become the most profitable business model in the digitalized economy, digital giants can carry out their business in a jurisdiction (called market jurisdiction) without having the physical presence.
As multilateral solutions, promoted for example by the OECD, are failing, unilateral solutions for the taxation of digital services -national DST -have proliferated throughout the world.

This research project aims to carry out a study on the characteristics, foundations and need for DSTs with a view to understanding the need for them and whether they are the most efficient mechanisms for achieving economic objectives, such as correcting market failures and defense of competition.

The aim is to explore the regulatory role of digital taxes, as mechanisms for State intervention in markets to provide greater efficiency, rebalancing the power between market agents.

The creation of tax mechanisms like that can be included in a broader package of measures, contributes to correcting market distortions caused by the use and access to new technological instruments, the emptying of dominant positions such as large technological companies , as well as guaranteeing an essential source of revenue for the digital transition of public administrations.

To create this regulatory tax mechanism, there must be an appropriate methodology that involves collecting information on taxes on the digital economy that already exist, systematizing and analyzing the data, cataloging the taxes. 
Data collection will lead to questions regarding three essential aspects: i) What is a regulatory tax?; ii) Is the tax mechanism for regulatory purposes efficient?; iii) What results to be expected?

It also requires a multidisciplinary approach, with the involvement of areas and expertise such as: a) Economic Analysis of Law; b)Behavioral Economics; c) Analysis of statistical data; d) Regulation and Competition; e) Tax Law; f)Fundamental Rights.

Duration: 2023-2026 (36 months)

The Public Wealth Initiative Project aims to introduce a different referential for public policy assessment considering the impact of public decisions on the country’s wealth, replacing GDP indicators by welfare indicators.​

The main goal of this Project is to offer an alternative to the assessment of public policies compared to the traditional and old version that, directly or indirectly, is mainly based in the GDP. Even so, European and national budgetary constraints will also be considered, in particular debt and public deficit.

The Project will have a specific phase for the choices of Welfare indicators, as well as a critical assessment of them and, whenever necessary, their adaptation to the purposes of the proposed assessment.

Duration: 2024-2028 (48 months)​

Tax Observatory Project aims to identify and catalogue public tax revenue instruments that are applied in all the sectors of the Portuguese economy.​
​
A true catalog of public tax revenues, of all types (taxes, fees, tariffs or contributions), does not exist in Portugal and prevents a rigorous scrutiny the tax burden (through any of its indices or formulas) and, at the same time, it does not allow defining efficiency goals for the Portuguese tax system from a tax reform perspective, in particular by changing existing tax regimes or creating new ones that prove to be more appropriate given the current reality.

In this context, the Fiscal Observatory Project seeks to create a previously non-existent space so that the public and private sectors, as well as citizens in general, can have data and a reliable sample on the totality of taxes existing in the Portuguese tax system and the its relative impact by sector.

Duration: 2024-2029 (60 months)​

The project aims to  carry out scientific research on the subject and analyze, at an National Conference and at an International Conference and in a publication, what is the state of the art is in terms of taxation and inequality, drawing conclusions and advancing proposals, about the situation in Portugal in the international context.

It will also focus in the area of ​​taxes and ageing, both with regard to the specific treatment of this age group, and with regard to the problem of public expenditure seen from the perspective of public finances. A book on taxation and ageing is in the process of being published by Almedina in September 2024, which analyzes the issue of aging versus the taxation of young people. We will also hold a national Conference on the matter in October 2024 and an international Conference in early 2025.

Duration: 2024-2028 (48 months)

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)