UBI DAO IBI IUS?

Daniele Majorana ()

A chapter in Decentralized Autonomous Organizations—Governance, Technology, and Legal Perspectives, 2026, pp 151-186 from Springer

Abstract: Abstract Technological innovations have historically reshaped legal frameworks by introducing principles that redefine the creation and application of laws. In the Middle Ages, fragmented national legal systems hindered trade, leading merchants to adopt Lex Mercatoria, a transnational commercial framework facilitating efficient dispute resolution. Similarly, the digital revolution gave rise to Lex Informatica, in which IT protocols operate as regulatory mechanisms beyond traditional legislative control. With blockchain technology, Lex Cryptographia has emerged as a self-governing system, enforcing rules through software under the brocade of “code is law”. This shift challenges conventional legal jurisdictions and requires innovative legal approaches to preserve the “rule of law”. In taxation, the existing models based on income and wealth are insufficient for digital economies. Instead, new frameworks must account for intangible digital assets and economic activities, ensuring that taxation aligns with territorial connections despite the borderless nature of digital wealth. To address these challenges, legislators must redefine their notion of value and strengthen indirect taxation mechanisms, particularly in data-driven economies. Interdisciplinary collaboration between legal experts, computer scientists, and policymakers is crucial for developing resilient legal systems. Investing in education and skill development is essential to ensure that legal frameworks evolve in tandem with technological advancements.

Keywords: DAO; Regulation; Tax nexus; AEOI; Indirect taxation (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-03273-7_9

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DOI: 10.1007/978-3-032-03273-7_9

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