The objectives set by the SEJ-326 Group as a knowledge agent of the Sistema Andaluz de Investigación are based on the attempt to bring together the necessary synergies of all its members -Doctors in Law- and the various lines of research that they have developed in their professional careers, adding the experiences and training received to develop and support the various projects that arise within it. 

For this reason, and due to its composition -doctors incorporated into the Department of Financial and Tax Law of the University of Granada- despite the apparent generalist content of the group, much more specific lines of research are developed within it, which are crystallised not only in the publications to which you will have access from this tool but also in the projects carried out or in the process of being carried out by the different members of the group.

This structure allows us, on the one hand, to have a stable and constantly developing human and research capital and, on the other hand, to establish continuous links with other national and foreign researchers who join us on an occasional basis to collaborate in the work of the different projects and lines of research that arise from the group.

From this perspective, in recent years we have been working actively – with the support of different sources of funding – in various fields, among which we could highlight the following: a) the study of the underground economy, fraud and abuse in Tax Law; b) local tax procedure and its modernisation needs; c) business taxation from its effectiveness in coordination with competitiveness; d) environmental taxation; e) territorial financing systems; f) Community law as a limit and opportunity for the analysis of financial resources; g) tax measures as an instrument for the protection of people with special needs; h) the study of tax procedures from the point of view of the guarantees of those administered; i) tax instruments to promote patronage….

The main contributions to these projects will be included in the corresponding publications section of this website, but they are only an example of the work and objectives we have set ourselves within the research group.

Along with the development of the aforementioned projects, the research group wishes to promote transfer, not only in the form of publications, research contracts with public and private agents, legal reports and management commissions – all of which you will find full information on this tool – but also in the organisation of conferences, seminars and congresses in which the leading specialists in the subjects addressed take part, transfer activities that are open in all senses – also on demand – to the different sectors of society we serve.


Consequently, we not only want to demonstrate that the study and research of law produces science, but also that the research and study of financial law generates the transmission of knowledge that is not only useful, but also directly applicable to each and every one of the addressees of the rules, that is to say, to all those who make up our organised social group.