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Keywords: Tax governance
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Journal Articles
Programmed visibility. Tax reform legitimacy between strategic opacity and platform circulation
Open Access
Journal:
Information Technology & People
Information Technology & People 1–24.
Published: 08 May 2026
...Rafael Quintero Godínez; Massimo Terenzi Purpose This paper examines how the legitimacy of global tax governance emerges at the intersection of technocratic programmes (allocation formulas, transfer pricing rules, tariff schedules) and digital programmes (platform algorithms, engagement...
