Antón Antón, Álvaro

The EU aims to reduce emissions by at least 55% by 2030. To achieve this, the European Commission launched proposals to introduce price signals through the modification or extension of the Emission Trading Scheme and the Energy Tax Directive. These instruments could have a negative impact on households and companies' competitiveness. This research focuses on the one hand, on the role of energy taxation in the achievement of climate objectives and budget stability. And, on the other, in analysing the role of taxation to develop compensatory measures so that the transition is efficient, socially fair and inclusive.

The objective of this project is to apply “legal design thinking” and legal visualization techniques in Tax legal studies to facilitate the understanding and access to Tax law and the functioning of its Institutions. Specifically, so that it is more citizen-oriented to cope with idiomatic, formative and cultural barriers. Legal Design Thinking tries to make legal information simpler and clear for the public through the design of communication techniques and visualization (i.e. produce logic diagram visualising the different institutions, their compositions, law issues to be used in administrations). In this line, the work of communication and information designers is organizing and displaying information in a way that maximises its clarity and understandability. It focuses on the needs of the users and the context in which they need to find and apply information. When the content is complex, readers need to grasp both the big picture and the details and often switch between these two views. This is where visualisation -here understood as adding graphs, icons, tables, charts and images to supplement text -enters the picture. Visualisation can help in navigating text, opening its meaning and reinforcing its message, even in the field of law. And information design is not only about visualisation: it is also about many other useful things such as language, readability, typography, layout, colour coding, and white space.

Un modelo de cumplimiento voluntario de las obligaciones tributarias requiere una comunicación clara, regular y abierta entre estos sujetos principales de la relación jurídico tributaria: contribuyente y administración. Implementar estrategias de comunicación efectivas es, por tanto, un desafío para definir un nuevo enfoque basado en la idea de servicio al contribuyente. Dada la importancia de esta cuestión consideramos necesario introducir este planteamiento en los estudios de Grado en Derecho. Concretamente, los futuros juristas estudiarán las normas tributarias colaborando con otras disciplinas para diseñar mecanismos que permitan comunicar información tributaria compleja que ayude tanto a comprender norma tributaria como a la toma de decisiones por parte del contribuyente. Para ello se pretende aplicar técnicas de Legal Design Thinking y Legal Visualization de forma que los alumnos sean capaces de presentar las obligaciones tributarias de los contribuyentes de una forma clara y comprensible. Este trabajo se desarrolla en el marco del Proyecto Jean Monnet ““Legal Design Thinking and Legal Visualization. Towards an Understandable EU Law (620987-EPP-1-2020-1-ES-EPPJMOPROJECT).