Boolean expressions are foundational in both computer science and algebra, representing binary states (0 and 1) that correspond to true and false. They operate using three primary logical operators: AND, OR, and NOT, with additional operators like XOR for exclusive conditions. Boolean algebra can be visualized as a ring structure with 2^n elements, where n is a natural number, and it follows specific laws such as De Morgan's laws and the idempotent law. The discussion highlights the relationship between Boolean logic and algebraic structures, emphasizing the mathematical functions that can be derived from Boolean variables. Understanding these principles is essential for applications in programming and digital circuit design.