Published: 2025-03-27

ISSUES OF JUSTICE IN GLOBAL TAXES

Krzysztof Lipka
Civitas et Lex
Section: Legal Sciences
https://doi.org/10.31648/cetl.11321

Abstract

Calls for the introduction of global taxes are increasingly common. Unfortunately, the discussion about their fundamental principles is limited. The aim of the article is to introduce the issue of justice in global taxes, as well as to emphasize the importance of this issue. The article seeks answers to the following questions: Can the contemporary understanding of justice in taxes collected by states be applied to global taxes? How to understand the theoretical postulates of tax justice when creating supra-national norms? Can the current standards of international tax law be considered fair and be applied to the incorporation of global levies? Should the issue of justice concern the proper distribution of revenue collected by means of global taxes?
The research analyzes the views of the doctrine and examines the main polemical trends. The author assumed that global taxes could be introduced in accordance with models developed by international organizations (UN, G20) and academics. The results suggest that the currently used norms of the international tax order are not generally recognized as fair and their use for introducing of global taxes does not guarantee a fair outcome. National rules need to be reread. It will also be necessary to develop the principles of fair distribution of the obtained revenue from scratch. The research confirmed the need to work on developing comprehensive and universal principles regarding the fairness of global levies prior to introduction of this type of taxes.

 

Keywords:

global taxes, international taxes, tax justice, global tax justice, global tax order

Download files

Citation rules

Lipka , K. . (2025). ISSUES OF JUSTICE IN GLOBAL TAXES. Civitas Et Lex, 45(1), 57–72. https://doi.org/10.31648/cetl.11321

Cited by / Share

This website uses cookies for proper operation, in order to use the portal fully you must accept cookies.