How should the tax policy address the disruption of new technologies in the era of digital economy? This article seeks to encourage the debate on three fiscal challenges that revolve around the digital revolution. The first point talks about the way in which the digital economy challenges the principle of the source on which states impose taxes. The second analyzes the tax implications of the growing use of cryptocurrencies supported by blockchain technology. Finally, the article questions the path that fiscal policy could take in relation to robots and artificial intelligence. What is next? Taxing robots?
