Challenges Raised By The Digital Economy To Liberal Democracies And International Justice

This project aimed at

          I) examining the consequences of knowledge discovery & data mining business model (Consumer-facing business – CFB) carried out by the digital giants to liberal democracies and to put forward regulatory proposals, including taxes with regulatory purposes (tax and regulation)

          II) examining the consequences of the digital economy to the international tax system and the necessary international and European Union tax reform (Reform of the International Tax System).

This project take an interdisciplinary project based on the following research paths 

I) Tax and Regulation

                  1) The Internet Models: liberal vs autocratic

                  2) The OECD approaches to tax CFB

                  3) The EU tax proposals on CFB

                  4) CFB, digitalized profiles & Privacy

                  5) CFB & the Public Sphere

                  6) CFB & Manipulation of Preferences

                  7) CFB & Hate Speech

                  8) CFB & the EU Regulation on Data Protection

                  9) CFB and the Regulatory Role of Taxes

                 10) CFB and other Regulatory Proposals

II) Reform of the International Tax System

                  1)     The OECD approaches to the international tax system

                  2)     The EU possible answers to the international-European tax system 

                  3)     Pillar One and The Role attributed to the Market State

                  4)     Pillar Two and the minimum tax

                  5)     International Tax Justice

III) Other Tax Aspects of Digital Economies

                  1)     Robotics 

                  2)     Smart cities

                  3)     Criptoativos

Results

Dourado, A. P. (2021), "Taxing Consumer-Facing Business as a Regulatory Currency", World Tax Journal, 4. Avaiable at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4223011. 

Participation in conferences

December 18, 2020 - Conference "VI - Digital transition - The world in  change?" (https://institutoeuropeu.eu/noticias/622-vi-sessao-transicao-digital-o-mundo-em-mudanca)

Research Team

Prof. Dr. Ana Paula Dourado (PR)