The Tax : A Challenge for the Nomads

The tax has always been based on a territory .. But e-commerce and digital multinationals are changing this natural order of taxation. Because the economic activities carried out today are more and more dematerialized; and in doing so easily, de-territorialize

Land-based institution. The tax which needs sedentary taxpayers easily localizable to be easily taxable, is then at the challenge of the economic nomadism of today; with severe budgetary consequences for the states which are thus deprived of a large part of their fiscal resources.

Obviously, there is a reaction. From the Global Tax Forum to the work of the OECD and the directives of the European Union, the decade 2010 saw the sovereignty of the state trying to control the erosion of their tax-base imposed on them by the numerical sovereignty of GAFAMI and other multinationals active on the Net.

However, the challenge remains; budgetarily of course, but legally as well because everything of the doctrinal edifice of the theory of the tax became, in a less obvious way, wobbly, but in a deeper way anthropological. The return of nomadism and a new economy of gathering, this time digital, after the 9000 years of sedentary life that followed the Neolithic, is destabilizing all the political conceptual frameworks with which our societies were accustomed.