THE DIGITAL LEVIATHAN: STATE, POWER AND TAX EDUCATION

Abstract

This article analyzes, through a theoretical-critical essay, the transformations in the forms of power from the modern State to the contemporary digital environment, discussing their implications for Fiscal Education. Drawing on classical and contemporary authors such as Hobbes, Schmitt, Foucault, Han, Zuboff, Durand and Castells, the study examines how state sovereignty, biopower and algorithmic control intersect in the constitution of what is defined here as the digital Leviathan. The main objective is to investigate how new modes of governance,based on surveillance, data extraction and behavioral prediction,reshape the relationship between the State, taxation and citizenship in the age of digital platforms. Methodologically, the study is developed as a theoretical essay grounded in narrative literature review and interdisciplinary conceptual analysis. The results indicate that algorithmic power reorganizes state sovereignty and generates unprecedented challenges for fiscal justice, requiring an expanded approach to Fiscal Education that incorporates ethical, digital, political and technological dimensions of citizenship. The article concludes that understanding the digital Leviathan is essential for fostering a critical civic formation capable of addressing the challenges posed by the digital economy and Big Tech corporations in the twenty-first century.