TAX SOVEREIGNTY IN TIMES OF CHANGE: IS THE STATE STILL “USEFUL” TO THE TAX SYSTEM?

The challenge for the tax system of the Third Millennium is to identify forms of imposition of global and digital wealth that, on the one hand, be effective and, on the other hand and at the same time, may respond to the democratic principles of the consent to taxation and to the redistributive function of taxation. On this point, the paper will formulate some reflections and practical proposals and it will identify which are the aspects of the State experience that continue to remain necessary in the new global and IT context in order to be able to configure taxation projects that be centered on the good and the growth of the person and of the social aggregations in which one lives. These aspects can be considered as the measure in which States and their tax sovereignty are still “useful” to taxation also in times of change of public law.