Taxation and sustainable development: doing things right and doing the right things

This article, co-authored with Duarte Canau and included in the second volume of the NOVA Tax Research Series, is dedicated to the theme of taxation and sustainability, proposing an in-depth analysis of the tax system's role as a fundamental catalyst for the Sustainable Development Goals (SDGs) of the 2030 Agenda.

Far from being viewed merely as a technical mechanism for revenue generation, taxation is examined here as a tool for structural transformation, capable of shaping the future of societies and responding to the demands for equity, transparency, and justice imposed by the contemporary global context.

The research is developed around the premise that the sustainability of a tax system is not limited to its financial effectiveness; it is anchored, above all, in mutual trust between the State and its citizens and in a culture of voluntary compliance that must be actively fostered. The text explores how the integration of new technologies and the strengthening of international cooperation can enhance the creation of more inclusive communities, without ever neglecting the specificities of each legal system.

By invoking the concept of “climate citizenship” and the need to reinvent democratic processes in the face of environmental and social challenges, this study positions Tax Law at the very center of the debate regarding the survival and balance of the global community. It is a reflection that challenges the traditional boundaries of the discipline, offering an integrated vision of the role of tax as a guarantor of a more resilient social order and an institutionally sustainable future.