Based on the normative-functional theory of subjectivity, this speech touches upon the problems posed by the discipline concerning income from crypto-assets: in particular, the attribution of virtual subject matters, and of those triggered by interaction between decentralized autonomous organizations, to the (likely?) configuration of new taxpayers with respect to new patterns of ability to pay. The boundaries the legislature faces in regulating the income levy, and in its implementation, are also considered.

Soggettività tributaria e blockchain: dalla ricchezza "virtuale" ai contribuenti

CANE' D
2024-01-01

Abstract

Based on the normative-functional theory of subjectivity, this speech touches upon the problems posed by the discipline concerning income from crypto-assets: in particular, the attribution of virtual subject matters, and of those triggered by interaction between decentralized autonomous organizations, to the (likely?) configuration of new taxpayers with respect to new patterns of ability to pay. The boundaries the legislature faces in regulating the income levy, and in its implementation, are also considered.
2024
2024
Cane', D
File in questo prodotto:
File Dimensione Formato  
Canè_Soggettività tributaria e blockchain- dalla ricchezza virtuale ai contribuenti_Rass. trib._NORME_TRIBUTI_MESE_2024_01.pdf

non disponibili

Tipologia: Versione Editoriale (PDF)
Licenza: Copyright dell'editore
Dimensione 356.97 kB
Formato Adobe PDF
356.97 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11383/2170392
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact