The research Taxation group intends to conduct tax research in order to follow the evolution of main international tax policy and tax systems, in the OECD and in the European Union, without neglecting the national context.

    Therefore, the main areas of tax research are the evaluation of fiscal policy in international and national context, the legislative and jurisprudential comparative analysis of tax systems: Portugal – Brazil, Portugal, UK, Australia, USA, Portugal – Angola and Mozambique, the new paradigm of relations in tax compliance and in tax non-compliance with tax professionals’ perceptions in relation to the tax system and, finally, the relationship between accounting and taxation.

    Goals

    • Analyze the evolution of fiscal policy in OECD and the European Union;
    • Comparatively study the legislation and jurisprudence of tax systems: Portugal – Brazil, Portugal – UK, Australia, USA, Portugal – Angola and Mozambique;
    • Investigate the new paradigm of legal and tax compliance and relationships in non-tax compliance;
    • Seeing the vision of the accounting and taxation professionals in relation to the tax system;
    • Analyze the relationship between accounting and taxation.