Taxation, Climate Change and Digitalization

Group: Taxation, Climate Change and Digitalization


Registry number: G20/2-05

School/Centre: LAW


  • Marta Villar Ezcurra (Main researcher)
  • Juan Igancio Gorospe Oviedo
  • Álvaro Antón Antón

Research thematic areas:

  • Taxation, public finance, sustainability
  • Environmental taxation, ecological transition, climate change, energy and electricity
  • Digitalisation, challenges of the digital economy, international taxation, data protection and taxpayers

UNESCO Code: 5605-06


Taxation, Climate Change, Energy, Digital Economy

Relevant characteristics of the research group (description of the group's activity):

Our group is composed of Professors with extensive and recognised research experience in the field of taxation. It focuses on the analysis of tax regulation to propose changes that favour climate change and digitalisation policies, two key axes of the Sustainable Development Goals of the UN 2030 Agenda and of the post-COVID-19 economic recovery, as highlighted in Plan for Europe.

The research covers various legal and financial aspects related to the energy sector, ICT, transport and the collaborative economy, as well as the dimension of data protection and taxpayers' rights, from a broad and applied perspective, with a view to fostering sustainable progress in the process of green and digital transition. 

Our working approach is multidisciplinary and international. The research group has been participating for many years in international and multidisciplinary research networks and its activities are supported by public and private funding, derived from different competitive projects: Jean Monnet projects on Digital Transformation of Tax Administrations in the EU and on Energy Taxation and State Aid Control (publications can be consulted here) and other national R&D&I projects (Circuleon) and networks (EU-China).

The impact of our research, in terms of training, is materialised in the Doctoral Programme in Law and Economics of CEU International Doctoral School and in the organisation of various Specialisation Courses in EU Energy Law. As regards the organisation of International Congresses, we would like to highlight the Global Congress on Environmental Taxation GCET19 held at USP-CEU in Madrid, under the direction of lecturer Villar Ezcurra.

Contact: [email protected]

Marta Villar Ezcurra
DIGICCTAX Publicaciones