Taxes are the price we pay for a civilized society (Oliver Wendell Holmes Jr, US Supreme Court Justice), and law is the last step involved in the evolution of taxation. At the beginning, indeed, it is fair to recognize that philosophy, politics and economics (PPE) are involved in sequence in the discussion of public finances, together with history, which is the glue connecting these human sciences. Technology is also playing a more dramatic role in the development of taxation than ever before, and it should now have the same academic dignity as PPE. Priorities should always be clear. In practice, you never know what comes first among PPE or technology, and once tax law enters into force, it is rather easier to change it for the worse than for the best, since societies always request more public goods. Sometimes, case law straightens its defects, although history shows that only wars, revolutions and scandals bring progress in tax law matters. This is the reason why the law here becomes only one of the perspectives of taxation.