Applied Tax Law and Development
Starting year: 2014
Coordinators: Roberto Mosquera Quiroga, Thatiane dos Santos Piscitelli
Assistant researcher: Vanessa Canado
Institutions of the Rule of Law and Political and Social Development
The purpose of this research line is the comprehension of the role of law as a set of rules and institutions that constrain the behavior of several actors and may facilitate or create obstacles to economic, political and social development from an integrated and multidisciplinary view of reality, with emphasis on taxation policy and its impact on business activity and structuring, from the perspective of private, public and non-governmental (nonprofit) sectors.
The research approach will focus on issues with applicative relevance in the professional environment related to tax Law, judicial and administrative proceedings on tax issues, international taxation, tax collection techniques, public finance and tax crimes. Related questions on legal careers and ethical dilemmas may also be addressed.