FROM FEUDALISM TO THE DIGITAL AGE: A HISTORY OF TAX CONSTITUTIONALISM AND THE SEARCH FOR TAX JUSTICE AND HUMAN RIGHTS
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Abstract
This article analyzes the evolution of tax constitutionalism, from feudal economies to the challenges of globalization and digitalization, focusing on the impact of these transformations on human rights. The research investigates how the transition from a tax system based on feudal relations to a model shaped by the monetary economy, mercantilism and mass production has impacted the organization of societies and the guarantee of rights. The study highlights the growing influence of private authoritarianism, as warned by Karl Popper, and the role of big tech companies in tax policymaking. The interdisciplinary methodology combines a bibliographic review of authors such as Bloch, Rossini Corrêa, Maurin Falcão, Pirenne, Braudel, Wallerstein, Marx and Hobsbawm with a critical analysis that integrates economic history, sociology and tax law. Using Edoardo Celeste's concept of "constitutional ecosystem", the study examines how digital technology affects the balance of powers and fiscal sovereignty of states, implying the emergence of digital constitutionalism as a new field of study. The research concludes that globalization and digitalization pose challenges to tax constitutionalism, threatening the fiscal sovereignty of states and the guarantee of human rights. The rise of private authoritarianism calls for new regulations and international cooperation to ensure tax justice and the protection of human rights. The study contributes to the debate by offering a historical and critical analysis of tax constitutionalism, providing subsidies for public policies that promote tax justice and sustainable development, considering the implications of digital constitutionalism for taxation in the digital age.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2024 José Rossini Campos do Couto Corrêa, Maurin Almeida Falcão, Charles Sarmento Abreu, Rudson Domingos Bueno, Heroldes Bahr Neto, Eulírio de Farias Dantas , Clarimar Santos Motta Junior, Rita de Cássia Antunes Gomes MascarenhasAuthor(s)
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José Rossini Campos do Couto Corrêa
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Maurin Almeida Falcão
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Charles Sarmento Abreu
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Rudson Domingos Bueno
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Heroldes Bahr Neto
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Eulírio de Farias Dantas
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Clarimar Santos Motta Junior
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Rita de Cássia Antunes Gomes Mascarenhas