THE TAXATION OF NEW TECHNOLOGIES AS A WAY TO IMPLEMENT SOCIAL RIGHTS

Abstract

This research seeks to analyze whether the collection of taxes from new technologies can contribute to the implementation of social rights. The arguments of Klaus Schwab, who defends one of the economic impacts caused by new technologies, which is the increase in social inequalities, and Juergen Habermas who writes about the principles of the rule of law are taken into account. There is also the intention to clarify some legal points applicable to the fact that there is no definition on taxation of new technologies. Initially, we will make a contextualization about the fourth industrial revolution, which works on societal aspects; the paradigm shift of transactional society, aligned with the values of contemporary society, in the light of fundamental rights, and then on operations with technologies. Under tax issues, it is worth mentioning that there is an absentee of the legal system, about regulating the phenomenon of transactions, ineffectuating self-regulation. It is also intended to work with john rawls' conceptions of justice: principles of difference and distributive justice, contrasting with the perception of new paradigms of economic aspects intertwined with the fourth industrial revolution. The concern is precisely how these principles talk about the aspects that generate sharp inequalities pointed out by Klaus Schwab. By itself, the theme on social inequalities is complex and comprehensive, however, what is intended is to bring up the possibility of taxation of new technologies and how they would act to stop the advance of inequalities. The methodology used is based on qualitative, exploratory, bibliographic research, and the analysis of specific references (social inequalities, justice, taxation) of the objectives outlined. These aspirations aim to dialogue with human rights issues from a perspective of social rights, which are based on the principle of human dignity within the current order. From the growing "pains" of society, that is, the significant increase in the population requiring the assistance of the State, which has finite resources. It is worth mentioning that, the current stage of the research, points out benefits and harms about how the taxation of new technologies can help in the implementation of social rights, since for the current society taxation is already excessive, therefore, it would not justify a new taxation, on the other hand, the impact of social inequalities, is increasingly shocking and disseminated by all segments of society,   more effective action by the authorities in the realisation of rights, which is a major challenge.