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Taxation in the Digital Age and Self-Regulation
註釋This paper aims to present the research project "Our Tax Reform: challenges of the digital age" of the Tax Studies Center of FGV Direito SP, which is justified by the new business arrangements brought by the digital economy and its unfolding in taxation. It also analyzes the difficulty that traditional legal dogmatic has in facing these new challenges, proposing a modern, disruptive, intelligent, simple and effective system for the demands of the digital economy.