The digital society is a source of huge income without the need for production and organizational equipment in the place where the sources of remuneration are located, thus escaping the traditional criteria of connection of the tax authority, elaborated and designed to be applied to transactions between present with objects with a well-defined threshold of sensory recognition. To deal with this phenomenon, called „telematic globalization”, the consolidation of which has favored the spread of new completely dematerialized activities, it is necessary to rethink the existing tax collection models, giving a new structure to taxation, on the assumption that the objectives of digital transformation and sustainability will be the pillars of the post-pandemic and war recovery.