From economic globalization to the digital economy: challenges facing tax policy and legislation

• Autor(a) principal: Tarragô Rodrigues, Tereza Cristina
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Disruptiva
• Texto Completo: http://revista.cers.com.br/ojs/index.php/revista/article/view/136
• topic: globalização econômica; economia digital; desafios tributação; economic globalization; digital economy; challenges taxation; globalización económica; economía digital; retos fiscales

Economic globalization put the tax rules, then established, under great pressure in the face of the tangle of operations of transnational corporations and the political power of these corporations, in an environment where freedom in the movement of capital, goods, services and workers is increasing.  Digitization, in its essence, signals an evolution in globalization that takes it beyond the process by which national economies integrated across borders to another, in which they became integrated without borders. As a result of the combination of information and communication technologies, it has been responsible for productivity gains in society, while imposing challenges, especially in the tax sphere. To carry out the study, bibliographic review and hypothetical-deductive methods were used. As a result, this article exposes how increasing globalization and the increasingly tight integration of the economy, the 2008 global financial crisis and its aftermath reflect the need for national governments to raise more revenue from more sources to meet demands. growing over the nation-state. In this context, it is noteworthy that digitalization characterizes some of the forces that are at work and has exacerbated some of the others, but it can, however, help to discover answers to the most fundamental questions and challenges that tax policy and legislation have already faced.