Link to iLab


Public Finance

Social Security

Social Economy


Participating Institution(s) to which the Research Group belongs

Faculdade de Direito da Universidade Nova de Lisboa (FD/UNL)



Rita Sofia Martins Calçada Pires

Ana Cristina Fonseca Nogueira da Silva

Luísa Maria Freitas Gomes Andias Gonçalves

José João Gordo Nunes Abrantes


List of other researchers of the Research Group

Manuel Pires

Jorge Alfredo Alves Gomes de Sá

Miguel Alexandre Teixeira Coelho

Joaquim Manuel Freitas da Rocha


Structure of the research group

All members of the Research Group are PhD and University Professors. The members’ academic backgrounds reflect the privilege of the multidisciplinary: Law, Economy, History and Social Sciences.


Depending on the subject-matter, research will be developed by sub-groups specialized in each area:


Point 1: Ana Cristina Silva, Rita Calçada Pires e Jorge de Sá

Point 2: José João Abrantes, Rita Calçada Pires, Miguel Coelho e Luísa Andias Gonçalves

Point 3: Rita Calçada Pires e Jorge de Sá

Point 4: Rita Calçada Pires, Manuel Pires e Joaquim Rocha


Work in each point will be shared among members, to avoid double treatment, in an effort to, progressively and intensely, cross all the points and conclusions. In any of the subjects-matter, depending on what is being analyzed, other specialists may be called upon to complement the research.


Periodically a global meeting for the Research Group will be organized to present results, debate strategies and design future systematizations.


At the end of each research year the members will decide and coordinate a way of organizing the general presentation of the results in the Working Papers produced in that time, be it in the form of a Conference, a Seminar, even a Debate to be included in a book collection.


Objectives of the Research Group

Research context

In a contemporary universe marked by its immediacy and an urgent search for innovative solutions capable of keeping up with new realities and new social and economic needs, the legal, social and economic response is crucial. The objective in researching within the three mentioned areas  is to reflect upon new models of public intervention and the way in which traditional instruments can be adapted, reconstructed or replaced by innovative models of economic, financial and social intervention capable of satisfying new needs and showing innovation in the instruments of public policy.

Questions for research

•          1) Are the current instruments of assessment of “Well-being” appropriate? What relationship can there be between the concepts of “Happiness” and “Well-being”? How to make the concept of “Happiness” operational? What is the sociology for a “Happiness” index? What would be the social utility of such an index in contemporary societies?

•          2) Is the current Portuguese social security system adequate to continue to support contemporary policies of social protection? Are there real and concrete alternatives?

•          3) What is the role of the Social Economy in a society that is in permanent mutation, with present and latent economic, financial and social crises?

•          4) What room is there for taxation in a society with high levels of fiscal effort? How to manage persistent tax fraud and tax avoidance, as well as aggressive tax planning and harmful tax practices? And how to create an effective tax citizenship?

All the above questions find interconnection with the research developed within the other CEDIS research groups, enabling better results and promoting interconnection between all the subjects of the CEDIS research project.


         Generally, all the 4 points can be connected to the exploration done by the Research Group on Law, Politics and Participation, specially when the examination is on citizens rights in an economic-financial crisis time, on the limitation effects of the Constitutional Court rulings, and even on the trust and confidence principle;

         Specifically, the current point 4 will also be tied to the research work developed by the Research Group on Alternative Dispute Resolution (integrated in the Group named: Law and Justice Research Group) which will be looking into:

o          How tax arbitration has worked in Portugal, contributing or not to an environment of speedier tax justice, capable of solving part of the inefficiencies in the relationship between the State and the Taxpayer;

o          Questioning if there are ponderous reasons to accept and develop legal mechanisms that take mediation and conciliation as instruments of dispute resolution in contemporary Tax Law.

Format for showing research results

The format chosen to uncover the results is based on a system of Working Papers. These Working Papers will be available in a specific Website, with Portuguese and English versions, to allow general access, reaching Portuguese- and English-speaking members of the scientific community.

However, as the edification of this Research Group is but one step in a larger, long-term project, the following presents the projected format for uncovering research work, reflecting not only mid-term objectives (2015-2020), but also integrating a long-term perspective, as a way of showing earnest and dense strategy in the construction of this new Research Group in the panorama of Public Finance, Taxation and Social Security Law in Portugal.

1st stage: Creating a system of Working Papers especially for presenting the Group’s research results (2015-2020)

2nd stage: Increasing participation in the system of Working Papers, creating a system of peer-review (2020-2025)

3rd stage (2025-…): Stabilizing the platform of scientific reflection on “Social innovation in the areas of public finance, taxation and social security”, reinforcing the recognized merit of the platform in its area.