Tax sovereignty today

Soberanía tributaria hoy

Abstract

The goal of the essay is to verify which is 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.