Back to the future: looking for a European tax system

Abstract

The digital economy is shaking up our societies. Its disruptive effect is being felt even in the way we assess and collect taxes. This phenomenon, coupled with the internationalization of trade, makes tax situations more complex and becomes conducive to tax avoidance attempts. All players in the global tax system are aware of this. We need to reform our tools to improve tax justice to ensure tax consent. States’ budgetary difficulties also show the need to secure their sources of income. Therefore, the EU tried to create a European digital tax system, crucial in the future. While the solutions are interesting, because they are in line with the ongoing debates at national, European, and international level, the results may still be a long way off.