The U-TAX was created in 2024 by Decree-Law 19/2024, of February 2, becoming part of the organic structure of the Tax and Customs Authority( AT)
In line with the mission, vision and values of the AT, U-TAX assumes:
Mission
To ensure, with technical independence, the assessment of the impacts of tax and customs policies, and in particular the monitoring and evaluation of tax expenditure.
To promote research and technical-scientific cooperation in these areas, contributing to a more efficient, sustainable, transparent and informed tax policy.
To guarantee the rigorous production of estimates, forecasts and reports on tax revenue and expenditure in coordination with the other units of the Tax Authority.
Vision
To be a center of excellence, nationally and internationally recognized for its technical expertise and research capacity in the analysis, design, and evaluation of tax and customs policies, providing rigorous and timely analytical support to government decision-making, and contributing to the promotion of efficiency, equity, and sustainability in national tax and customs policy.
Values
Continuous commitment to consistent practices aimed at quality, ethics, and innovation, promoting efficiency and ensuring proficient performance in supporting government decision-making with reliability, relevance, and positive impact on society, safeguarding the values of:
- Integrity and Transparency
- Cooperation
- Technical Independence
- Excellence and Innovation
- Continuous Evaluation and Improvement