Public law and the Metaverse: an possible scenario for new forms of taxation

In the post pandemic digitalized society, the concept of digital universes (known under the generical Metaverse notion) is generating new socio-economic relations. These relations have economic meaning and could imply significance under tax legislation. We can identify here two major fields of work: taxing the administrator of the Metaverse and taxing the within operating persons. The relevance of these economic flows under tax law is still uncharted as are the mechanisms of identifying the taxable basis and determining taxing competence. The study aims at mapping these transactions as to their relevance to taxation and proposing ways of establishing the tax claims.