História do Futuro da Fiscalidade: política fiscal internacional, transnacionalização do direito e democracia na era da globalização

The globalization, financialization and digitalization of the economy have produced important effects on the notion of sovereignty, territory, law, and State. Since the 2008 Crisis, a new global financial architecture, new governance and transparency standards, and new international tax regulatory framework have been set up, such as the BEPS Project. This change of paradigm has been further exacerbated by the Covid-19 pandemic. Such epochal transformations produced changes in the economic production system (from an industrial to a post-industrial capitalism), in the legal production system (from statutory law to transnational law), in the processes of political legitimation (from a representative to a post-representative democracy). The available theories of democracy do not offer sufficiently complex conceptual tools allowing a realistic interpretation of the relationship between democratic institutions and the increasing complexity of post-industrial societies. The tax base erosion, the concentration of wealth and the increase in inequality challenge contemporary tax systems. We are going through a transformation of the Welfare State model, in which a new type of capitalism and a new form of life are emerging, very different from previous phases of social development. These transformations deserve to be theorized, to the extent that they put into crisis a number of fundamental conceptual categories of social sciences. International fiscal policy is, in this sense, a privileged example of these epistemological transformations that are taking place within the theory of the state, the theory of law and the theory of democracy.