Towards a fairer tax system, that reduces inequalities and contributes towards sustainability, favoring the implementation of the 2030 Agenda

Abstract

The reality of our tax system no longer passes through materiality, nor through the physical presence on which our connection points in tax matters are based, but through a digital world, interdependent, globalized and with easy mobility. State sovereignty no longer only faces internal problems, but they are fundamentally transnational and interdependent. Thus, we cannot provide effective responses to the implementation of the Sustainable Development Goals if we do not start by adapting taxation to the new times to help solve the problems that affect us globally. In this way, we will advance in sustainability and equity.