Technological Disruptions and the Future of Tax Law

Abstract

Technology is increasingly recognized as a disruptive force within society, with significant repercussions for law, particularly tax law, notably on the determination of the events that compose the taxation hypothesis, which can harm the revenue collection. One approach to mitigating the impact of innovations on the foundations of taxation is legislative reform. However, it is also possible to understand tax law through social practices, particularly considering the behaviours of Generation Z, the digital natives. From this perspective, it becomes pertinent to analyze the tax implications of diverse topics such as artificial intelligence, fintech, cryptocurrencies, e-marketplaces, robotics, and the Internet of Things determining, on one hand, the extent to which taxes can be imposed without legislative changes and, on the other hand, how to prevent economically significant sectors from remaining outside the scope of taxation.