Kilka uwag o roli NGO w tworzeniu globalnego ładu podatkowego
A few remarks on the role of NGOs in creating a global tax order

Summary/Abstract: NGOs play an important role in shaping global norms in many areas – particularly human rights and ecology. Not so when it comes to the evolving global tax order, however. This area is dominated by international organizations such as the OECD. Individual countries and large, multinational corporations are promoting their own ideas, as well. The aim of the article is to analyse the role of NGOs in reshaping the global tax order and to examine their potential contributions (functions) to the process. The conclusions confirm that if NGOs remain largely excluded, the global tax structure that does emerge will lack an important component and implementation will certainly be delayed.

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