Sobre a Revista

What characterizes NOVA Tax Research Lab is that its organization and the development of its work are anchored in an integrated and inclusive vision of taxation, with a humanistic and holistic imprint. We are a research centre that refuses individual work driven by thematic fashions, just as we do not intend to follow a path of individualised research. Instead, we want to contribute to a refocusing of the fiscal system, identifying the big picture, zooming in and zooming out, designing a school of thought that is able to innovate and revitalise the building, reflecting, rethinking, and, above all, the necessary rede sign of contemporary fiscal systems. It is realistic but certain that a macroscopic vision of the whole is necessary to reconfigure the creation, application, monitoring, and evaluation of tax rules, procedures, and impacts. Our main goal is to create social value with a relevant impact. It is essential to define the fundamental areas for reflection and research.

Article Submission

Articles must be submitted anonymously via this platform, following the Chicago Manual of Style, 17th edition, Author-Date format.

Article Evaluation

The editorial team will conduct a preliminary assessment of the article to check its relevance, originality, and suitability for the scope of our journal. After the initial assessment, articles deemed suitable for our journal will undergo an individual double-blind peer-review process: each anonymous manuscript will be reviewed by two external experts, whose anonymity will be maintained.

Final Decision

Based on the reviewers' opinions, we will make a final decision on the publication of the manuscript, which may be acceptance, acceptance with mandatory revisions, or rejection.

Notification of Decision

Authors will be informed of the final decision along with the reviewers’ opinions. If revisions are necessary, authors must submit them by the specified deadline. The revised manuscript will undergo a new evaluation before the final decision to publish is made.

Copyright

Authors retain full copyright and are solely responsible for the content of their articles. Any images used in the articles are the sole responsibility of the authors, and proof of rights must be provided in documentary form. Mention of the copyright of the images will be included in the article's technical file.

Open Access

All publications follow an open access policy, with each publication assigned a DOI. We reserve the right to make all content available in open access in the institutional repository of Universidade Nova de Lisboa (RUN) and/or on other academic publishing platforms, under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0).

Self-Archiving Policy

Authors are authorized to deposit the editor’s final version in any repository, with no embargo period.

Costs

We do not charge any fees for submitting, reviewing, or publishing articles.