Fair Taxation in the Digital Environment: Theoretical Foundations and Normative Solutions

Project title: Fair Taxation in the Digital Environment: Theoretical Foundations and Normative Solutions
Project acronym: FAIRTAX
Project number: uniri-iz-25-79
Project financing: European Union – NextGenerationEU
Project duration: 1 October 2025 – 30 September 2029
Total value of the project (EUR): 48.048,21
Legal disclaimer: This project is funded by European Union – NextGenerationEU via the Croatian National Recovery and Resilience Plan 2021-2026, in conjunction with the University of Rijeka, Faculty of Law Programme Financing. The views and opinions expressed are solely those of the authors and do not necessarily reflect the official position of the European Union or the European Commission. Neither the European Union nor the European Commission can be held responsible for them.

Name and surname: Assoc. Prof. Dr. Stjepan Gadžo
E-mail: stjepan.gadzo@pravri.uniri.hr

• Prof. Dr. Pasquale Pistone, P.Pistone@ibfd.org
• Prof. Dr. Eleonor Kristoffersson, Eleonor.Kristoffersson@oru.se
• Prof. Dr. Magnus Kristoffersson, Magnus.Kristoffersson@oru.se
• Assoc. Prof. Dr. Tarcísio Diniz Magalhães, tarcisiodm@yahoo.com.br
• Prof. Dr. Stephen Daly, stephen.daly@kcl.ac.uk
• prof. dr. sc. Nataša Žunić Kovačević, natasazk@uniri.hr
• izv. prof. dr. sc. Sanja Grbić, sanja.grbic@uniri.hr
• doc. dr. sc. Matija Miloš, matija.milos@uniri.hr
• Viktorija Pisačić, mag. iur., vpisacic@uniri.hr
• Vlaho Bassegli Gozze, dipl. iur., vbgozze@gmail.com
• Damjan Stanić, mag. polit., stanic.damjan@gmail.com

The project addresses the concept of fairness in the context of taxation. It will explore the relationship between contemporary tax systems and fairness as a multidimensional concept bridging moral philosophy with positive law. A particular emphasis will be put on the phenomenon of digital transformation, which has a significant impact on the realization of fairness in both the substantive and procedural sphere of taxation.

Substantively, the project is expected to deliver two key outcomes. First, the project will map the meaning of fairness as a general principle of tax law, through the juxtaposition of moral and political philosophy with comparative constitutional law and EU law. Second, it will develop concrete reform proposals for a fairer tax framework adapted to the modern digital environment.

In addition to the traditional forms of dissemination (conference presentations, publication of papers), the project results will be shared with policymakers, judges and tax officials, and the general public through the organization of international conferences, roundtables, and public lectures. The project will also include a survey on public perceptions of tax fairness, targeted at entrepreneurs, citizens, and law students. This data will serve as a foundation for further research. A guidebook on the practical implementation of tax fairness will be produced, with special value for entrepreneurs and citizens. Moreover, a digital repository of relevant case law will be established and made permanently available.

The achievement of the project’s objectives will be supported by a research team composed of distinguished national and international scholars. The involvement of researchers from leading academic institutions in four European countries (Belgium, Italy, Sweden, and the UK) is based on the idea of a common constitutional tradition in Europe, particularly within the EU. Consequently, the project’s findings are expected to have a high level of international relevance.

Project goals:

• to map and analyse the meaning of fairness as a general principle of tax law in Croatian and comparative legislation;
• to develop normative solutions aimed at achieving a fairer tax system, applicable in both domestic and European contexts;
• to scientifically examine the effects of digital transformation on the practical realisation of different requirements of tax fairness;
• to ensure the transfer of research results to tax policy-makers, as well as to stakeholders from the judiciary, public administration, and the wider public, thereby strengthening the social responsibility of the research team members and the institutions involved;
• to establish a stable international research group that will continue to undertake joint research activities in the post-project period.

Expected results:

• Substantively, the project is expected to deliver two key outcomes. First, the project will map the meaning of fairness as a general principle of tax law, through the juxtaposition of moral and political philosophy with comparative constitutional law and EU law. Second, it will develop concrete reform proposals for a fairer tax framework adapted to the modern digital environment. In addition to the traditional forms of dissemination (conference presentations, publication of papers), the project results will be shared with policymakers, judges and tax officials, and the general public through the organization of international conferences, roundtables, and public lectures. The project will also include a survey on public perceptions of tax fairness, targeted at entrepreneurs, citizens, and law students. This data will serve as a foundation for further research. A guidebook on the practical implementation of tax fairness will be produced, with special value for entrepreneurs and citizens. Moreover, a digital repository of relevant case law will be established and made permanently available.

Key words:

• tax law, principle of fairness, tax fairness, distribution of the tax burden, taxpayers’ rights, tax procedure