Informations and abstract
Keywords: Globalization; Digital Economy; States' Tax Sovereignty; International Taxation Policies; Virtual Communities; Consent to Taxation; Anti-Abuse Clauses; Legal Certainty; Function of Taxes; Redistribution Reduction of Inequalities.
The essay examines the possible effects in matters of taxation law, of the changes of the "places"where economic events take place at the light of the present globalized and digita¬lized context. Its goal is to verify which is the most appropriate tax dimension to enhance the new horizons of the global and digital economy: Both the positive aspects and the main critical points of state and supra-state models will be analyzed, also in reference to the EU model, and an hypothesis will be made about the features of a possible tax system, totally internal to the virtual community. More specifically and for each model, the analysis will highlight the compliance level to the constitutional principles that western democratic sy¬stems have affirmed over time in matters of taxation: legal certainty, consent to taxation and re-distributive function of taxes. The conclusion is that the model of the organization with a general political purpose, from which modern states take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives and, therefore, deserves to be safeguarded, although with new methods and instruments, in the third millennium.