SAFEGUARD DYNAMICS IN TAX LAW

This research project focuses on evaluating the safeguards provided to individuals under Portuguese administrative and tax law.

It involves a thorough examination of the defences rooted in constitutional and administrative principles, and the procedural safeguards, associated with the legal recourse available in administrative and tax disputes.

The main goal is to analyze the effectiveness of current safeguards, identify shortcomings, and suggest legislative changes.
The project also aims to reassess the pivotal role of courts in safeguarding these rights.

Methodologically, the study combines legislative review, legal literature, and case law studies, along with analysis of economic and other quantitative data.

The project involves contributions from both Master’s and Ph.D. students at Universidade Portucalense, encompassing theses and related research publications.
Anticipated outputs include detailed reports recommending future legislative and administrative reforms to enhance the protection of taxpayer rights and improve the fairness of the Portuguese tax and administrative systems.

Leading Research Unit: Property