Diversified Pathways to Achieve Tax Fairness and Justice in the Digital Age

DOI: https://doi.org/10.62517/jel.202514523

Author(s)

Zeren Ye

Affiliation(s)

Southwest University of Political Science and Law, Human Rights Institute, Chongqing, China

Abstract

In the context of digital globalization, while digital technologies have improved tax collection efficiency and optimized taxpayer services, they have also exacerbated international and domestic tax inequalities, creating a "digital divide" and impacting traditional tax rules. The concept of digital tax fairness and justice has emerged in response, its core being to ensure that all members of society can effectively access, use, and benefit from digital technologies to achieve equitable tax rights. Adam Smith's view of tax justice provides a legitimate basis for digital tax justice. By analyzing its inheritance from the natural law tradition and its utilitarian aspects, as well as its relevance and development potential in the digital age, we can clarify the political foundation and institutional requirements for achieving digital tax fairness and justice. Then, we construct diversified pathways to achieve digital tax fairness and justice, encompassing four pillars: institutional design, technology governance, capacity building, and social collaboration. This involves a coordinated approach from theoretical understanding, institutional construction, and data element innovation to achieve a leap from "technology empowerment" to "value reshaping," providing fiscal and ethical support for digital tax justice.

Keywords

Digital Taxation; Fairness and Justice

References

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