Digital technologies and interrogatives regarding tributary matters

Abstract

Within the framework of interdependence that results from market internationalization and global connectivity, significant alterations have occurred in the world of capitalism, due to the rapid acceleration of digital technological advancements. These changes continue to transform the capitalist system, creating economic opportunities while also giving rise to powerful market giants that pose risks to personal privacy and civil rights. This scenario raises crucial questions about how to confront the challenges brought about by digitization and the emergence of platform-based companies. It also raises concerns about the appropriate policies to adopt, particularly in the realm of taxation, as unprecedented issues arise in this field. These considerations involve recognizing the value-generating potential of data and the role of digital platforms in capitalizing on that value. Furthermore, uncertainty becomes a contextual variable influenced by geopolitical and strategic tensions in the United States, China, and Eastern Europe, potentially solidifying the dominance of major world powers as drivers of the digital economy.