Geotaxation focuses on international tax relations and their development under the influence of geographical factors. This includes considerations such as collaborations among states and the international impact of national or local tax policies. Today, geotaxation must expand to new spaces where human activity is evolving, such as cyberspace. Unlike traditional geo-tax subjects, cyber-reality challenges established social structures, norms, and international relations, including those in the tax domain. This article explores the implications of cyberspace and modern geotaxation for the state and the potential development of the international tax landscape.