The 21st century tax systems: the principality of Andorra

1. Name of the line of doctoral research

The 21st century tax systems: the principality of Andorra

2. UNESCO codes related to the research line
5300: Economics01: Fiscal Policy and Public Finance
5500: History96: History of the economy
5600: Legal Sciences and Law04: Legal Organitzation
5900: Political Sciences06: Economic policy
6300: Sociology03: General Sociology

3. Recommended admission requirements for candidates

Candidates are interested in research on economic policy in general and on fiscal policy and public finances in particular. Applicants preferably hold a degree in the branches of Social and Legal Sciences, and are familiar with the methodology of economic and legal research. Candidates must have a B2 linguistic competence in Catalan, Spanish or English and availability in accordance with the requirements of the doctoral regime of the European Higher Education Area. Lastly, prospects preferably have a link with an entity that motivates and justifies their application.

4. Chair

Max Weber Chair of Economic and Social Sciences

5. Leading Centre

Centre for Financial and Tax Studies

6. Main Coordinator

Dr. Jordi Altayó

7. Object of Study

This line of doctoral research studies the structure of the Andorran tax system, with the aim of performing a systematic analysis and identifying its common elements and its singularities with respect to the set of tax systems in the European Union.

8. Hypothesis

The line of research is proposed, as a general hypothesis, to demonstrate that the tax system of the Principality of Andorra presents a qualitative structure comparable to current European tax models, and that its singularities are mainly present in the quantitative dimension.

9. Length

3 years

10. Analytical model

In this line, doctoral research must necessarily assume the following analytical structure in their Doctoral Research Plan:

  • Introduction
  1. Justification of the research.
  2. Presentation of the doctoral research case.
  3. Formulation of the general hypothesis and the specific ones.
  • First part
  1. Conceptualization of the tax system as an object of scientific study.
  2. Theoretical approaches and perspectives applied in the study of the tax system.
  3. Methodology and techniques for the scientific analysis of the tax system.
  4. General and specialized documentary and bibliographic sources for the study of the tax system.
  • Secondpart
  1. Descriptive analysis of the evolution of the Andorran tax system until its current structure.
  2. Descriptive analysis of the definition and legal regime of the Andorran tax object of the doctoral research.
  3. Empirical analysis of the evolution of the Andorran tribute object of the doctoral research.
  4. Comparative analysis of the results of the Andorran tribute object of the doctoral research case in relation to the whole of Europe.
  • Third part
  1. Conclusive analysis of the impact of the Andorran tax object of the doctoral research on the Andorran National Public Treasury
  2. Conclusive analysis of the impact of the Andorran tax object of the doctoral research case in relation to other taxes studied during the line of doctoral research.
  • Fourth part
  1. General and specialized bibliographic sources used in the research.
  2. Specific documentary sources used in the investigation.
11. Options of doctoral research

Initially, candidates admitted to this line of doctoral research may choose one of the following options as a case study:

  1. Personal income tax.
  2. Taxation of corporate entities.
  3. Taxation for the establishment of economic activities.
  4. Taxation of real estate.
  5. Indirect general taxation.
  6. Taxation of real estate assets transfers and their capital gains.
  7. Special taxation.

Study cases are going to be assigned to doctoral students by strict order of admission date and taking into account the interest or the accredited link with one or another tax.

12. Specialized training

In accordance with the Doctoral Program guidelines, the doctoral research line organizes the corresponding training activity, which the doctoral students must carry out online during the first year of the program.

This specialized training allows doctoral students to gain prior knowledge of all the necessary theoretical and methodological elements to carry out their research. It is structured in seven units:

  1. Construction of the object of study.
  2. Theoretical approaches to the object of study.
  3. Research methodology and techniques.
  4. Sources of information and documentation for the investigation.
  5. Research hypothesis.
  6. Context and scope of the investigation.
  7. Structure of the investigation.
13. Scientific calls and activities

The Coordination of the line of doctoral research annually convenes a Scientific Conference to present and debate on the theoretical and methodological issues that affect the object of study of the line. These conferences are open to all doctoral students and researchers working in the same scientific field, who are invited to share their findings and engage in debates.

Likewise, at the end of the second year of the program, doctoral students can attend public events carried out by other doctoral students, which are also convened by the Coordination of the Doctoral Program

Doctoral students can participate in public events organized by the J. H. Newman Doctoral School, such as presentations of publications or projects, conferences and debates, etc.

In addition, the Coordination of the research line informs the doctoral students of the calls that other scientific and academic entities carry out about the object of study or related fields, so that they are aware of them and can present, if appropriate, works carried out during their doctoral research.

14. Scientific Publications

The Coordination of the research line is going to provide doctoral students with a list of specialized publications and papers, to which they have to direct their proposals in order to publish their doctoral research.

15. Languages

Català / English / Español

16. Additional information

Contact details:

PhD regulations: