The research group, which meets monthly, proposes the study of current issues related to tax law and tax procedural law. This group includes debates on substantive tax law, whether from a constitutional or infraconstitutional perspective, concerning any of the elements of the tax incidence rule, tax types, applicable sanctions in tax matters, and concepts involving tax planning. The group also involves debates on ancillary obligations and the fiscal and accounting documents necessary for tax assessment. Finally, it encompasses debates concerning the administrative tax process, the judicial tax process, as well as alternative dispute resolution methods in tax matters. These dimensions are correlated with the protection of taxpayers' fundamental rights and the right of the Public Treasury to collect taxes in accordance with the law.
The group has institutional support from ABRADT – the Brazilian Association of Tax Law.
To raise relevant issues of tax law and tax procedural law through monthly meetings held in person and/or online via YouTube, including with guests.
The issues for discussion will be presented by group members and the participating public, aiming to produce an annual collection of articles on the topics discussed at the meetings.
