{"id":14854,"date":"2025-11-19T13:48:04","date_gmt":"2025-11-19T13:48:04","guid":{"rendered":"https:\/\/pravri.uniri.hr\/?page_id=14854"},"modified":"2026-02-02T08:31:55","modified_gmt":"2026-02-02T08:31:55","slug":"fair-taxation-in-the-digital-environment-theoretical-foundations-and-normative-solutions","status":"publish","type":"page","link":"https:\/\/pravri.uniri.hr\/en\/project\/fair-taxation-in-the-digital-environment-theoretical-foundations-and-normative-solutions\/","title":{"rendered":"Fair Taxation in the Digital Environment: Theoretical Foundations and Normative Solutions"},"content":{"rendered":"<div class=\"wp-block-ub-content-toggle wp-block-ub-content-toggle-block\" id=\"ub-content-toggle-block-a7091f09-cbfd-42d5-b278-f089a82cde87\" data-mobilecollapse=\"true\" data-desktopcollapse=\"true\" data-preventcollapse=\"false\" data-showonlyone=\"false\">\n<div class=\"wp-block-ub-content-toggle-accordion\" style=\"border-color: #f1f1f1;\" id=\"ub-content-toggle-panel-block-\">\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-title-wrap\" style=\"background-color: #f1f1f1;\" aria-controls=\"ub-content-toggle-panel-0-a7091f09-cbfd-42d5-b278-f089a82cde87\" tabindex=\"0\">\n\t\t\t<p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-a7091f09-cbfd-42d5-b278-f089a82cde87\" style=\"color: #000000; \">About the Project<\/p>\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\" style=\"color: #000000;\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span><\/div>\n\t\t<\/div>\n\t\t\t<div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-0-a7091f09-cbfd-42d5-b278-f089a82cde87\">\n\n<p><strong>Project title<\/strong>: Fair Taxation in the Digital Environment: Theoretical Foundations and Normative Solutions<br><strong>Project acronym<\/strong>: FAIRTAX<br><strong>Project number<\/strong>: uniri-iz-25-79<br><strong>Project financing<\/strong>: European Union \u2013 NextGenerationEU<br><strong>Project duration<\/strong>: 1 October 2025 \u2013 30 September 2029<br><strong>Total value of the project (EUR)<\/strong>: 48.048,21<br><strong>Legal disclaimer<\/strong>: This project is funded by European Union \u2013 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.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-medium\"><img decoding=\"async\" width=\"300\" height=\"90\" src=\"https:\/\/pravri.uniri.hr\/wp-content\/uploads\/2025\/11\/funded_eu-300x90.png\" alt=\"\" class=\"wp-image-13919\" srcset=\"https:\/\/pravri.uniri.hr\/wp-content\/uploads\/2025\/11\/funded_eu-300x90.png 300w, https:\/\/pravri.uniri.hr\/wp-content\/uploads\/2025\/11\/funded_eu.png 411w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n<\/div>\n\t\t<\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" style=\"border-color: #f1f1f1;\" id=\"ub-content-toggle-panel-block-\">\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-title-wrap\" style=\"background-color: #f1f1f1;\" aria-controls=\"ub-content-toggle-panel-1-a7091f09-cbfd-42d5-b278-f089a82cde87\" tabindex=\"0\">\n\t\t\t<p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-a7091f09-cbfd-42d5-b278-f089a82cde87\" style=\"color: #000000; \">Project Leader<\/p>\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\" style=\"color: #000000;\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span><\/div>\n\t\t<\/div>\n\t\t\t<div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-1-a7091f09-cbfd-42d5-b278-f089a82cde87\">\n\n<p><strong>Name and surname<\/strong>: Assoc. Prof. Dr. Stjepan Gad\u017eo<br><strong>E-mail<\/strong>: <a href=\"mailto:stjepan.gadzo@pravri.uniri.hr\">stjepan.gadzo@pravri.uniri.hr<\/a><\/p>\n\n<\/div>\n\t\t<\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" style=\"border-color: #f1f1f1;\" id=\"ub-content-toggle-panel-block-\">\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-title-wrap\" style=\"background-color: #f1f1f1;\" aria-controls=\"ub-content-toggle-panel-2-a7091f09-cbfd-42d5-b278-f089a82cde87\" tabindex=\"0\">\n\t\t\t<p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-a7091f09-cbfd-42d5-b278-f089a82cde87\" style=\"color: #000000; \">Project Team Members<\/p>\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\" style=\"color: #000000;\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span><\/div>\n\t\t<\/div>\n\t\t\t<div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-2-a7091f09-cbfd-42d5-b278-f089a82cde87\">\n\n<ul class=\"wp-block-list\">\n<li>Prof. Dr. Pasquale Pistone, <a href=\"mailto:P.Pistone@ibfd.org\">P.Pistone@ibfd.org<\/a><\/li>\n\n\n\n<li>Prof. Dr. Eleonor Kristoffersson, <a href=\"mailto:Eleonor.Kristoffersson@oru.se\">Eleonor.Kristoffersson@oru.se<\/a><\/li>\n\n\n\n<li>Prof. Dr. Magnus Kristoffersson, <a href=\"mailto:Magnus.Kristoffersson@oru.se\">Magnus.Kristoffersson@oru.se<\/a><\/li>\n\n\n\n<li>Assoc. Prof. Dr. Tarc\u00edsio Diniz Magalh\u00e3es, <a href=\"mailto:tarcisiodm@yahoo.com.br\">tarcisiodm@yahoo.com.br<\/a><\/li>\n\n\n\n<li>Prof. Dr. Stephen Daly, <a href=\"mailto:stephen.daly@kcl.ac.uk\">stephen.daly@kcl.ac.uk<\/a><\/li>\n\n\n\n<li>prof. dr. sc. Nata\u0161a \u017duni\u0107 Kova\u010devi\u0107, <a href=\"mailto:natasazk@uniri.hr\">natasazk@uniri.hr<\/a><\/li>\n\n\n\n<li>izv. prof. dr. sc. Sanja Grbi\u0107, <a href=\"mailto:sanja.grbic@uniri.hr\">sanja.grbic@uniri.hr<\/a><\/li>\n\n\n\n<li>doc. dr. sc. Matija Milo\u0161, <a href=\"mailto:matija.milos@uniri.hr\">matija.milos@uniri.hr<\/a><\/li>\n\n\n\n<li>Viktorija Pisa\u010di\u0107, mag. iur., <a href=\"mailto:vpisacic@uniri.hr\">vpisacic@uniri.hr<\/a><\/li>\n\n\n\n<li>Vlaho Bassegli Gozze, dipl. iur., <a href=\"mailto:vbgozze@gmail.com\">vbgozze@gmail.com<\/a><\/li>\n\n\n\n<li>Damjan Stani\u0107, mag. polit., <a href=\"mailto:stanic.damjan@gmail.com\">stanic.damjan@gmail.com<\/a><\/li>\n<\/ul>\n\n<\/div>\n\t\t<\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" style=\"border-color: #f1f1f1;\" id=\"ub-content-toggle-panel-block-\">\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-title-wrap\" style=\"background-color: #f1f1f1;\" aria-controls=\"ub-content-toggle-panel-3-a7091f09-cbfd-42d5-b278-f089a82cde87\" tabindex=\"0\">\n\t\t\t<p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-a7091f09-cbfd-42d5-b278-f089a82cde87\" style=\"color: #000000; \">Project Description<\/p>\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\" style=\"color: #000000;\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span><\/div>\n\t\t<\/div>\n\t\t\t<div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-3-a7091f09-cbfd-42d5-b278-f089a82cde87\">\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>The achievement of the project\u2019s 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\u2019s findings are expected to have a high level of international relevance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Project goals:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>to map and analyse the meaning of fairness as a general principle of tax law in Croatian and comparative legislation;<\/li>\n\n\n\n<li>to develop normative solutions aimed at achieving a fairer tax system, applicable in both domestic and European contexts;<\/li>\n\n\n\n<li>to scientifically examine the effects of digital transformation on the practical realisation of different requirements of tax fairness;<\/li>\n\n\n\n<li>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;<\/li>\n\n\n\n<li>to establish a stable international research group that will continue to undertake joint research activities in the post-project period.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Expected results:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Key words:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>tax law, principle of fairness, tax fairness, distribution of the tax burden, taxpayers\u2019 rights, tax procedure<\/li>\n<\/ul>\n\n<\/div>\n\t\t<\/div>\n\n<div class=\"wp-block-ub-content-toggle-accordion\" style=\"border-color: #f1f1f1;\" id=\"ub-content-toggle-panel-block-\">\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-title-wrap\" style=\"background-color: #f1f1f1;\" aria-controls=\"ub-content-toggle-panel-4-a7091f09-cbfd-42d5-b278-f089a82cde87\" tabindex=\"0\">\n\t\t\t<p class=\"wp-block-ub-content-toggle-accordion-title ub-content-toggle-title-a7091f09-cbfd-42d5-b278-f089a82cde87\" style=\"color: #000000; \">Project Results<\/p>\n\t\t\t<div class=\"wp-block-ub-content-toggle-accordion-toggle-wrap right\" style=\"color: #000000;\"><span class=\"wp-block-ub-content-toggle-accordion-state-indicator wp-block-ub-chevron-down\"><\/span><\/div>\n\t\t<\/div>\n\t\t\t<div role=\"region\" aria-expanded=\"false\" class=\"wp-block-ub-content-toggle-accordion-content-wrap ub-hide\" id=\"ub-content-toggle-panel-4-a7091f09-cbfd-42d5-b278-f089a82cde87\">\n\n<p><\/p>\n\n<\/div>\n\t\t<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":13829,"parent":8994,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"class_list":["post-14854","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"featured_image_src":"https:\/\/pravri.uniri.hr\/wp-content\/uploads\/2025\/11\/fairtax_1920.png","_links":{"self":[{"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/pages\/14854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/comments?post=14854"}],"version-history":[{"count":1,"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/pages\/14854\/revisions"}],"predecessor-version":[{"id":14855,"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/pages\/14854\/revisions\/14855"}],"up":[{"embeddable":true,"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/pages\/8994"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/media\/13829"}],"wp:attachment":[{"href":"https:\/\/pravri.uniri.hr\/en\/wp-json\/wp\/v2\/media?parent=14854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}