Context and challenges
Tax justice is at the heart of contemporary political and economic debates, at national, European and international levels. Understanding the determinants of tax fraud, mechanisms of aggressive tax optimisation and inequalities in the tax burden has become a strategic issue for states and international organisations. The Observatory on Justice and Taxation of the JustiCité Institute aims to establish a high-level centre of expertise on these questions, serving public decision-makers, practitioners and the general public.
The Observatory on Justice and Taxation
The Observatory on Justice and Taxation is one of the three interdisciplinary observatories of the JustiCité Institute. Its mission is to provide high-level expertise on issues of tax justice, enabling research within a community of scholars in tax law, customs law, economics and the social sciences.
Its main missions are:
- Building and coordinating an interdisciplinary network of expertise (law, economics, sociology) on tax justice, for public and economic actors
- Producing data and analyses to improve the detection of tax fraud and the evaluation of tax policies
- Training lawyers and corporate legal counsels in the specifics of criminal tax law and tax risk analysis
- Conducting field research with Master's students and developing European research projects
Main responsibilities
The post-doctoral researcher will be the linchpin of the Observatory, ensuring the scientific coordination of its activities, producing original research and developing institutional and economic partnerships.
Research
- Conduct original research on tax justice, fraud and tax optimisation, tax inequalities or compliance mechanisms
- Develop or contribute to models for analysing tax behaviour, using quantitative or econometric methods
- Study the sociological and economic drivers of tax fraud and social perceptions of tax justice
- Produce scientific publications, expert reports and tax policy recommendations for public decision-makers
- Contribute to the development of national and European research projects (ANR, Horizon Europe, DGFIP partnerships)
Scientific coordination
- Serve as the interface between the Observatory and its institutional partners, in particular the Directorate-General of Public Finances (DGFIP)
- Contribute to reflection on improving tax audit tools, notably through research on the use of artificial intelligence
- Organise and coordinate the Observatory's seminars, scientific conferences and colloquia
Training and dissemination
- Contribute to continuing education programmes for lawyers, corporate legal counsels and tax administration officials
- Design awareness and communication materials for the general public and businesses
- Contribute to teaching in Master's programmes affiliated with the JustiCité Institute
Requirements
Candidates must hold a doctorate in one of the following disciplines, or at the interface of several of them:
- Tax law, customs law, criminal business law or public financial law
- Public economics, tax economics or law and economics
- Management sciences (accounting, control, audit or compliance)
Prior professional experience in a tax advisory firm, a tax administration, an international organisation or a specialised law firm will be considered an asset.
Required skills
- In-depth knowledge of French and comparative tax law, tax audit mechanisms and instruments to combat fraud and aggressive optimisation
- Command of quantitative and/or econometric methods, or a strong background in economic analysis of law
- Ability to produce expertise usable by public decision-makers and practitioners
- Aptitude for developing and maintaining demanding institutional partnerships
- Excellent writing skills in French; proficiency in academic English required for publications and international exchanges
Additional Information
Benefits
Remuneration: In accordance with the post-doctoral contract scale (approximately €2,700 gross/month depending on experience)
The Observatory is intended to be embedded in a dense institutional and academic network, with which the post-doctoral researcher will be in direct contact:
- Directorate-General of Public Finances (DGFIP)
- Ministry of the Economy and Finance
- International organisations: OECD, European Commission (DG TAXUD), European Parliament
- Law firms specialising in tax and criminal business law
- Professional bodies (chartered accountants, statutory auditors, lawyers)
- CIVIS university network and European academic partners
Selection process
Applications should be submitted electronically to: ANDO Christine <[contact details available in the full listing]>
Subject line: "Application – Post-doc – Observatory Justice and Taxation"
The application file must include: a detailed CV including a list of publications and communications, a cover letter (max. 2 pages) and an outline of the proposed research project and activities envisaged within the Observatory (max. 3 pages).
Work Location
Number of offers available: 1
Company/Institute: Institut JustiCité
Country: France
City: Aix-en-Provence
