Rethinking taxes is an institutional challenge facing public institutions and academia. It is necessary to understand the new reality and evaluate the paths of taxation in the digital age, from the perspective of fiscal policy, tax collection, and, above all, fiscal justice. Thus, this research group proposes, through monthly hybrid meetings, to analyze the challenges and changes that the digital economy imposes on taxation, particularly in the Brazilian case.
The group's proposal is to foster debate regarding the impacts of the digitalization of the economy and society on tax collection, researching (1) tax reform; (2) fiscal and tax policy; (3) Tax Administration 4.0; and (4) tax litigation and tax reform(s).
The meetings take place monthly, usually on the first Monday of the month, always at 19:30 PM, alternating between in-person meetings at the IDP in Brasília and virtual meetings.
"Fiscal Federalism, State Management and Transformations of the Economic Order" (PPGD) and the "Tax Law and Public Finance" (MPD) line