PROBLEMATYKA SPRAWIEDLIWOŚCI W PODATKACH GLOBALNYCH
ISSUES OF JUSTICE IN GLOBAL TAXES

Summary/Abstract: Calls for the introduction of global taxes are increasingly common. Unfortunately, thediscussion about their fundamental principles is limited. The aim of the article is to introduce theissue of justice in global taxes, as well as to emphasize the importance of this issue. The articleseeks answers to the following questions: Can the contemporary understanding of justice in taxescollected by states be applied to global taxes? How to understand the theoretical postulates of taxjustice when creating supra-national norms? Can the current standards of international tax lawbe considered fair and be applied to the incorporation of global levies? Should the issue of justiceconcern 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 developedby international organizations (UN, G20) and academics. The results suggest that the currentlyused norms of the international tax order are not generally recognized as fair and their use forintroducing 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 fromscratch. The research confirmed the need to work on developing comprehensive and universalprinciples regarding the fairness of global levies prior to introduction of this type of taxes.

• Details
• Contents