The primary objective of the XXITAX project is to analyse the requirements for updating the tax systems of different countries in the 21^st century, taking into account technological advances, the growing financial needs of different states and the different frameworks for the enforcement of the tax system’s authority, legal powers and administrative faculties, as well as the recognition and consolidation of liable taxpayers as subjects with guarantees and rights.

Aquest projecte d’investigació examina l’impacte de la Quarta Revolució Industrial en els sistemes fiscals, abordant els desafiaments i les oportunitats que generen les tecnologies emergents com la intel·ligència artificial, la robòtica i les noves realitats digitals (blockchain, criptomonedes i metavers). S’emmarca dins del Pla Estatal d’Investigació Científica, Tècnica i d’Innovació 2021-2023 d’Espanya i està alineat amb l’estratègia “Espanya Digital 2025” i el pilar “Desafiaments mundials i competitivitat industrial” d’Horitzó Europa.

New technologies, and in particular artificial intelligence, have established themselves in the field of taxation as undoubtedly useful tools that allow tax administrations to carry out their tasks more efficiently. They use big data, robotics and predictive artificial intelligence to assess taxpayers' compliance with their tax obligations. Traditional control activities, which are characterised by a high number of technicians involved and a high time and high economic cost, are replaced by simultaneous controls and ex ante predictions of tax non-compliance.

Globalisation and the global opening of markets are not a new concept. However, greater freedom in the exchange of goods, the free movement of people and the creation of economic zones that go beyond the traditional limits of a country have led to new challenges regarding the traditional conception of taxation and the exercise of tax powers.

The advent of multilateralism in taxation has become a challenge inherent to globalisation. The integration of this legislation with EU law standards (Anti Tax Avoidance Directive 2016/1164) opens up new avenues for effective control and the fight against international tax evasion and avoidance. Concurrently, it is necessary to accommodate, analyse and integrate the new regulatory standards and the emergence of new administrative powers, with the demands derived from the respect and defence of the legal position of the taxpayers affected. This necessitates, firstly, an analysis of the legal status of taxpayers in the context of cross-border situations. Furthermore, it is essential to identify the fundamental rights and guarantees that correspond to taxpayers in accordance with the constitutional, international, and supranational orders. This will be followed by an examination of the mechanisms for the defence and effective restitution of this basic legal situation in the context of international cooperation.

The objective of this research project is to investigate the implications of globalisation for taxation, focusing on two key areas: (a) a critical examination of how the construction of tax law should be approached in the context of globalisation and (b) the impact of the progressive criminalisation of tax law on human rights protection, both nationally and internationally.