The Advanced Study Group Digi-Tax focuses on the needs to adapt the Swedish tax system to new business models based on digital technology, globalization, and sustainability requirements. The aim of the study group is to propose requirements of a sustainable tax system, in a wide perspective, allowing for foreseeability and tax sovereignty when states fear loss of taxing power (tax legitimacy).

This aim is to provide more pro-active tax policies in the sense that suggested tax policies should be coherent with the world we live in and well thought out before implemented, rather than a reaction to changing conditions in a more pragmatic way. A first step in this process is to characterise power shifts and their consequences resulting from increased use of digital technologies (Digi-Tax).