Taxing forms in the digital environment

Abstract

Taxation is a phenomenon of legal adagio to a preliminary juridical relevant relation generated by legal subjects’ interactions in a given environment. The traditional milieu is evolving in newer directions as human activity, including markets, are digitalizing. This new domain of legal interaction is addressed also by tax legislation in both substantial and procedural dimensions. This new map of tax relevancy is read by the present study to catalogue classical and emerging instruments of taxation in the digital environment.