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

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.