What characterizes NOVA Tax Research Lab is that its organization and the development of its work are anchored in an integrated and inclusive vision of taxation, with a humanistic and holistic imprint. We are a research centre that refuses individual work driven by thematic fashions, just as we do not intend to follow a path of individualised research. Instead, we want to contribute to a refocusing of the fiscal system, identifying the big picture, zooming in and zooming out, designing a school of thought that is able to innovate and revitalise the building, reflecting, rethinking, and, above all, the necessary rede sign of contemporary fiscal systems. It is realistic but certain that a macroscopic vision of the whole is necessary to reconfigure the creation, application, monitoring, and evaluation of tax rules, procedures, and impacts. Our main goal is to create social value with a relevant impact. It is essential to define the fundamental areas for reflection and research.