Justiça fiscal no século XXI

Abstract

Current societies are experiencing a moment of historic acceleration provided by the phenomenon of the globalization of economies, enhanced by the digitalization process and the emergence of new technologies, especially in the pandemic. Tax systems are not immune to these changes, in which it is necessary to face the challenges of the present with valid and efficient instruments. The movement of goods, capital and services provides the freedom to invest and transact anywhere in the world, without moving around and through clicks on electronic devices. On the other hand, consumer taxation, presented as the best candidate to face an increasingly mobile and informed society, also does not solve the problem of effective taxation of electronic transactions that escape national networks and, therefore, do not boil down to the same space physical territorial. Therefore, the growing need to efficiently and effectively tax the global income of taxpayers is of paramount importance, mitigating tax fraud and abuse and avoiding the use of presumptions as elements that compromise the security and rationality of any tax system. In the context of tax justice in the 21st century, it is important to privilege the principles of transparency, neutrality, simplicity and non-discrimination to the detriment of the principles of progressivity or vertical equity. Also considering the change in the relationship between the tax administration and the taxpayer, which changes from subordination to collaboration, transforming the former into a recipient of tax revenues for the construction of modern societies through efficient and qualified public services to face the challenges of the new millennium, it is important to make a brief analysis about the legitimacy of the Directive on the minimum taxation of multinationals and the Portuguese temporary solidarity contribution (CST) for taxation on extraordinary or unexpected profits (windfall profit tax). It is dogmatic or instrumental research, with an important sociolegal bias. The research method is bibliographic and documentary. The type of research is data collection and analysis. The method of approach is primarily by deduction, although it uses induction in view of the understanding of Law as a social fact.