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The Role of Taxation in Support of EU Cybersecurity Initiatives for Sustainable Futures
Örebro University, School of Law, Psychology and Social Work.ORCID iD: 0000-0002-3044-4214
2021 (English)Conference paper, Oral presentation only (Other academic)
Abstract [en]

The internet and real-time online communication have completely changed the world we live in: as with every change, this “fourth revolution” has brought along both positive and negative aspects, as it solved old problems and introduced new ones. Among these latter, the problem of cybersecurity, that of ensuring that the information systems that constitute the infrastructure this latest revolution runs on, and the data they contain, is protected from attacks, damage, theft, or unauthorized access, is one of those that has received so far mostly specialist scholarly attention from STEM disciplines. Cybersecurity has also been on the agenda of the European legislators, again mostly in terms of its technological, economic, and sometimes political implications even though its impact, because of the way digital has become one with the fabric of everyday life, goes way beyond that of a pure information system-related concern. Cybersecurity weighs in if we consider European goals such as the consolidation of the Digital Single Market and the creation of a safe information society, but also in the successful establishment of an area of freedom, security, and justice within the Market itself, and in the EU’s own strategic contributions to a sustainable future. It does so in a number of ways that this contribution intends to broadly explore through the specific lens of the EU legal framework that connects taxation to the upholding of human rights and the move towards sustainability.

Place, publisher, year, edition, pages
2021.
National Category
Law
Identifiers
URN: urn:nbn:se:oru:diva-91439OAI: oai:DiVA.org:oru-91439DiVA, id: diva2:1547100
Conference
The 24th Annual Critical Tax Conference, University of California, Irvine School of Law, Irvine, USA (Virtual Conference), April 8-9, 2021
Funder
Torsten Söderbergs stiftelse, R15/18Available from: 2021-04-24 Created: 2021-04-24 Last updated: 2021-04-26Bibliographically approved

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Trenta, Cristina

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