Call for Papers - Thematic Dossier “Socioeconomic Transformations and Tax Reforms: Impacts, Debates and Future Directions”
Call for Articles for the Thematic Dossier “Socioeconomic Transformations and Tax Reforms: Impacts, Debates and Future Directions” organized by the Guest Editors: Prof. Dr. Celso Correia Neto (IDP) and Prof. Dr. Tarsila Ribeiro Fernades (IDP), due to be published in 2025.
ABSTRACT
The aim of this dossier is to promote academic debate on the tax reforms underway in Brazil and around the world, in the light of the rapid economic, social and technological transformations that have taken place. The dossier dialogues directly with the scope of the journal Direito Público (Public Law Journal) by working on public law issues and their interlocutions at national and international level. The proposed theme covers, in particular: (a) the consumption tax reform already approved in Brazil, notably with regard to the interpretation and scope of its provisions; (b) the debates concerning the proposal currently underway in the National Congress; (c) the impacts of tax reforms on economic and social inequalities; (d) the role of institutions in implementing and monitoring reforms; (e) the tensions and disputes over tax policies, especially with regard to redistributing wealth and combating tax evasion and avoidance in a scenario of economic globalization and technological progress; and (f) the challenges that socio-economic transformations impose on tax collection.
The theme of the dossier is closely linked to the focus of the Revista Direito Público (RDP), insofar as it primarily addresses important and contemporary public law issues related to transformations that have taken place or are being debated within the scope of constitutional rules on tax matters in Brazil and abroad, the aim of the dossier is to analyze how tax reforms can contribute to strengthening the state's fiscal capacity and the financing of public policies, taking into account international pressures for tax harmonization, the crisis of multilateralism and the dilemmas faced by developing countries in the face of tax competition and the aggressive tax planning practices of large multinational corporations.
As such, the call includes articles in Portuguese, Spanish and English and covers reflections on the Brazilian, foreign and international tax system, with interdisciplinary approaches: (i) theoretical and reflective analyses that allow us to re-examine the relationship between tax reforms and socio-economic transformations, focusing on tax justice, equity and efficiency; (ii) legal-political debates centered on the review of reforms, counter-reforms and the regulation of new emerging tax phenomena; (iii) comparative or dogmatic approaches that examine the adaptation of national tax systems to the demands of international standards, such as those of the Organization for Economic Cooperation and Development (OECD) and the compatibility of local legislation with international guidelines and the practices adopted by other countries.
From the theoretical perspective that tax systems should, in essence, contribute to reducing socio-economic inequalities, guaranteeing distributive justice and promoting the fiscal sustainability of states, the dossier aims to foster social and political dialog, encouraging the dissemination of studies that address the challenges that tax systems have faced in the face of new socio-economic realities. The aim is to analyse how tax reforms that have already been carried out or are still being debated can contribute to strengthening the role of the state in promoting social welfare, protecting the most vulnerable citizens and, at the same time, discouraging the growing concentration of wealth in a context of a globalized economy marked by power asymmetries.
Dates of the editorial process:
Submission period: December 3, 2024 to March 3, 2025
Guidelines and Quality Screening: March 2025
Publication date: 2025
EDITORS:
1) Prof. Dr. Celso Correia Neto | Lattes | Orcid
PhD in Economic, Financial and Tax Law from the University of São Paulo (2013) and a law degree from the Federal University of Alagoas (2007). Legislative Consultant to the Chamber of Deputies and Lawyer, partner at Medeiros & Barros Correia Advogados. He has held the position of Director-General of the Chamber of Deputies since 2021. He was an advisor and Chief of Staff to a Supreme Court Justice. He is a Professor at the Brazilian Institute of Education, Development and Research (IDP). He is the author of the co-authored books “Taxation and Fundamental Rights” (Saraiva, 2012), “The Inside Out of Taxation” (Almedina, 2016) and “Taxes and the Rule of Law” (Almedina, 2017), as well as several articles and book chapters in magazines and specialized works.
2) Profa. Dra. Tarsila Ribeiro Fernades |Lattes | Orcid
PhD in law (tax) from Radboud University in Nijmegen, the Netherlands. Master in Tax Law from the Catholic University of Brasília. Federal Prosecutor. Adviser to a Supreme Court Justice. Professor of the Professional Master's Program in Law and of the lato sensu postgraduate course in Law at IDP. She has held the positions of General Coordinator of Collection and Recovery of Credits at the Federal Attorney General's Office, Head of the Active Debt Division of Federal Public Entities and Foundations and Manager of Tax Procedures at Anatel. Author of the books: 'Transação Tributária - O Direito Brasileiro e a Eficácia da Recuperação do Crédito Público à Luz do Modelo Norte-Americano' and 'CFC Legislation - From an international perspective to the Brazilian reality'.
