The Digital Tax Sovereignty

Digitalization represents a rapid process that brings the elements of the state to the edge of a transformation and closely touches tax sovereignty (TS). This process encourages improver actions to reidentify countries’ TS and determine the new tax jurisdictions on national, regional, and global scales. This normative study may be mentioned as the history of the future by digital sovereignty. It propounds on generating a discussion current situation and future of TS in the ‘Digital State’ theme by starting at country, nation, and sovereignty perception has acquired new dimensions at digitalization process. Herein, it benefited by open-ended questions that put current and potential effects of digitalization in the center on TS and but each subject to independent research in itself. This study focuses on comparative inference from accepted concepts and institutions of tax doctrine. Beyond doubt that, when establishing TS in the digital sphere, the settled acceptance will shake off to its foundation, and the development level of nations will directly become determinant within the process. Evolutionary and probability oriented, this futuristic study claims and concludes that digitalization will create new tax liabilities and taxable resources, reveal new tax obligations by transforming existing ones, require new taxpaying methods, and raise supranational consensus-based system derivatives for defining and sharing digital tax sovereignty. In conclusion, under the de-link age, it is worth evaluating TS transformation as another prelude, instrumented with digitalization, of the globalist utopia (or dystopia).