Principles of Taxation in the Digital Age
Keywords:
taxes; fees; principles; taxation; contribution; digitalizationAbstract
In the era of digitalization, law is undergoing significant changes, with new concepts and normative acts becoming necessary to meet the current needs of society. Adapting to new social realities requires the adoption of an up-to-date and effective legal framework. The accelerated digitalization of the economy and public administration has led to profound transformations in the way fiscal rules are designed, applied, and enforced, calling into question the adequacy of traditional principles of taxation. The article “The Principles of Taxation in the Digital Era” examines whether and to what extent the fundamental principles of tax law — legality, certainty of taxation, fiscal equity, neutrality, efficiency, and contributory capacity — are capable of being reinterpreted and adapted in the context of the digital economy.
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Copyright (c) 2025 Adrian M. TRUICHICI, Luiza NEAGU (Author)
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