Taxation 4.0

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About the study group

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.

Group proposal

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).

Members

Publications

Book Launch: “Taxation 4.0”

Event: Forum - Future of Taxation

Launch of the book “Taxation 4.0: Rethinking Taxes in the Digital Age”

Book launch of “Taxation 4.0: Rethinking Taxes in the Digital Age”, in Coimbra; Performance of the duet “Dialogues Beyond the Sea: The Future of Taxation”

Book launch: “Taxation 4.0: Rethinking Taxes in the Digital Age”, in Brasília

Calendar

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.

Research line

"Fiscal Federalism, State Management and Transformations of the Economic Order" (PPGD) and the "Tax Law and Public Finance" (MPD) line

Activities

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