NOVA Tax Research Series

The NOVA Tax Research Series is a digital publication entirely produced by the NOVA Tax Research Lab team. Divided into three thematic groups, the NOVA Tax Lab researchers delve into the state of the art of selected subjects. The first volume addresses TAX & HAPPINESS: How the world should and can be (Chaps. 1-4). This volume encompasses three significant parts with several interconnection points. 

The first part focuses on Tax and Citizenship, particularly Tax Education. A global analysis reveals that tax education enhances tax morale, tax ethics, and citizenship by raising awareness of everyone's social responsibility in achieving common goals. Additionally, tax education impacts psychological and sociological aspects and provides taxpayers with knowledge about their duties and obligations. This approach aims to improve voluntary compliance and combat tax evasion and fraud. Furthermore, tax education should also help taxpayers acknowledge their rights (Chap. 1). The subsequent paper is dedicated to Tax & Collective Wellbeing. This work links public finances, tax management, tax communication, and sustainability. It underscores the equity and efficiency of the tax system, presenting taxes as tools for implementing the budgetary principles of stability and sustainability (Chap. 2). The first volume also explores the role of taxation in the Social Contract and the public governance of tax revenues for a sustainable welfare state (Chap. 3). The third topic discusses Tax & Sustainable Development Goals (SDGs), examining the connection between taxation and (i) the guarantee of human rights, (ii) the reduction of poverty, and (iii) gender equality. Moreover, it highlights taxation and the 4 R’s: Revenue, Redistribution, Repricing, and Representation. Finally, it explores the importance of paying a fair share for the fulfillment of Economic, Social, and Cultural Rights and the SDGs (Chap. 4).

The second part examines TAX & GLOBAL GOVERNANCE: How the world is working (Chaps. 5-10). This volume focuses on the state of the art of research in Tax & Global Governance, particularly the relationship between states. It examines (i) decision-making in tax and international tax policy, (ii) the rationale behind the attribution of taxing rights between states, (iii) inter-state solidarity and tax justice, and (iv) the taxpayer as a global subject. The research delves into principles of international taxation, current standings, and identified trends. These principles are considered relevant, especially in light of the consequences of globalization and base erosion and profit shifting practices, with input from the responsible team (Chap. 5). Secondly, it is essential to understand the dynamics of decision-making at the international level, analyze the trend of tax multilateralism, and assess representation and participation in decision-making forums (Chap. 6). These initial topics form traditional and significant building blocks of the research team. The final subject matter, Pillar Two, is the most developed, allowing for a thorough technical analysis, limited to specific issues defined by the research team (Chap. 7). This volume also covers current topics and trends in taxation. It studies the impact of taxation on international remote work (Chap. 8), exit taxes considering citizenship taxation (Chap. 9), and the rise of space taxation (Chap. 10).

The third part discusses TAX, TECH & DIGITAL ECONOMY, SOCIETY AND PERSONALITY: How the world is and is still progressively and rapidly evolving (Chap. 11). This chapter addresses the necessity of taxation in the digital economy to ensure fairness and tax equality. It explores key features of the digital economy, from intangible assets to new business models lacking physical presence, and concludes with international approaches to address tax challenges arising from the digital economy.

The NOVA Tax Research Series' first edition includes 11 articles written from an interdisciplinary perspective and produced through collaborative investigation, providing in-depth analysis of current issues in domestic and international tax law. We believe this series of chapters will contribute to a growing body of literature exploring contemporary tax policy challenges and global tax issues. The publication also presents practical contributions, potentially guiding the formation of tax policies that seek tax justice and aim at global tax governance. We wish readers a pleasant and informative reading experience, whether for professional, academic, or intellectual interests.