The Resource Tax sovereignty today

Tax sovereignty today

Tax sovereignty today
Tax sovereignty today
  • eng
  • eng
The goal of the essay is to verify the most appropriate tax dimension (state, supra-state, virtual) to enhance the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is compared with their compliance to the constitutional principles that western democratic systems have established in matters of taxation, with particular regard to legal certainty, consent to taxation and to the redistributive function of taxes
Citation source
In: Revista T├ęcnica Tributaria : AEDAF - Madrid. - (2020), no. 129 ; p. 155-167
Farri, F
Geographic coverage
  • European Union
  • Europe
  • International
Language note
  • digital economy
  • tax sovereignty
  • globalization
  • tax certainty
  • redistribution principle

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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