FROM FEUDALISM TO THE DIGITAL AGE: A HISTORY OF TAX CONSTITUTIONALISM AND THE SEARCH FOR FISCAL JUSTICE AND HUMAN RIGHTS

This article analyzes the evolution of tax constitutionalism, from feudal economies to the challenges of globalization and digitalization, focusing on the impact of these transformations on human rights. The research investigates how the transition from a tax system based on feudal relations to a model shaped by the monetary economy, mercantilism, and mass production impacted the organization of societies and the guarantee of rights. The study highlights the growing influence of private authoritarianism, as warned by Karl Popper, and the role of large technology companies in the formulation of tax policies. The interdisciplinary methodology combines a bibliographic review of authors such as Bloch, Rossini Corrêa, Maurin Falcão, Pirenne, Braudel, Wallerstein, Marx, and Hobsbawm with a critical analysis that integrates economic history, sociology, and tax law. Using Edoardo Celeste's concept of “constitutional ecosystem,” the study examines how digital technology affects the balance of powers and the fiscal sovereignty of States, implying the emergence of digital constitutionalism as a new field of study. The research concludes that globalization and digitalization pose challenges to tax constitutionalism, threatening the fiscal sovereignty of States and the guarantee of human rights. The rise of private authoritarianism requires new regulations and international cooperation to ensure tax justice and the protection of human rights. The study contributes to the debate by offering a historical and critical analysis of tax constitutionalism, providing support for public policies that promote tax justice and sustainable development, considering the implications of digital constitutionalism for taxation in the digital age.