We are living in a globalized and digitalized world in which state borders hardly matter anymore. Indeed, people move, live in states others than those in which they were born, and their home country is not necessarily the state in which they work or of which they are a citizen. Substantive free movement of people and businesses is a cornerstone of the European Union, and thus, the progressive integration process has led to a steady relaxation of the relationship between member states and their citizens. The fact that people are no longer organized in communities shaped and defined by national borders puts enormous pressure on our traditional understanding of the state, state functions, and state financing. In other words, if the cooperative structures in which people are organized and which provide public goods, social protection, and distributive justice is no longer aligned with state borders, we need to think about how we can align people, their representation, their organization, and their financial burdens.
Against this background, the GREIT Conference 2024 wants to deal with the various challenges posed by the new multi-layered community structure on our understanding of democracy and the legitimization to tax.
Kontakt: taxlaw@univie.ac.at
