Fiscalità e globalizzazione: pensare il diritto tributario in un quadro filosofico-giuridico transnazionale?

The main aim of this article is rethink the tax law in legal-philosophical transnational scale, working on narratives and metaphors that explain contemporary context. Though this, I will show that though the legal landscape of tax law has been irreversibly affected by the globalisation, the first is still shaped on notions and theories which have been set for a classical perspective on sovereignty and territoriality, mostly on the XVI century. In addition, I also highlight the need for a philosophical debate on the fiscal effects of globalisation, through which to address contemporary challenges and deal adequately with the issues of justice and democratic legitimacy posed by fiscal policy today.