De Minimis Rules in the Digital Economy: Towards a Sustainable Taxation Approach

This article examines whether de minimis import thresholds remain justified in a digital economy dominated by platform-mediated e-commerce. Drawing on benefit theory and theory of harm, it argues that such exemptions undermine fiscal legitimacy, distort competition and erode tax revenues. Taxing low-value imports is normatively justified to restore fiscal coherence and distribute e-commerce benefits more equitably.