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The development of economic activities and the corresponding attribution of income (and wealth) to economic actors for tax purposes have undergone various processes of de-territorialisation and de-materialisation that have accelerated as a result of digitalisation. Recent international (OECD and EU) and, to a lesser extent, domestic initiatives have attempted to adapt the structure of corporate taxation to those changes. However, corporate taxes continue to be built on traditional concepts such as legal personality, residence and income which, due to structural weaknesses, may appear to inadequately determine what types of contributions may be required from corporate actors. Therefore, while we acknowledge the merits of recent international initiatives such as Pillars 1 and 2 of the OECD Base Erosion and Profit Shifting project, it is of value to explore alternatives such as more targeted taxes based on transactions and value as well as a renewed conception of 'contribution' by corporate actors. Three possibilities are analysed: transaction-based taxes, taxes on corporate value, and a re-elaboration of the idea of tax as a contribution (in money or in-kind) inspired by the concept of corporate social responsibility. [ABSTRACT FROM AUTHOR]