Zjawisko etapowości w ewolucji światowego ładu podatkowego

Krzysztof Lipka

doi:10.18290/rnp25351.1

Published : 2025-05-28

Vol. 35 No. 1 (2025)

The Phenomenon of Stages in the Evolution of the Global Tax Order

Krzysztof Lipka

https://orcid.org/0000-0002-1680-9635

DOI: https://doi.org/10.18290/rnp25351.1

Abstract

The thesis of this paper regards the global tax order evolves in distinct stages. In its early phase the order was established through a series of Double Taxation Treaties. Later, it evolved into multilateral tax cooperation stage whereby tax solutions are formulated by specialised delegations and adopted, more or less uniformly, by countries. In the 21st Century, we are seeing the emergence of the third stage of tax evolution: the “global stage”, the main feature of which will be universal standards of taxation to be established centrally and therefore imposed at the national level. It is important, that the development and implementation of a truly global tax regime occurs as the result of the conscious and unified decisions within the international community as well as individual nations, states and other stakeholders, and that it will be free of the defects and weaknesses that have hampered the evolvement of two early stages

Keywords:

Tax law, international tax law, global tax order, global taxes, evolution of law

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