Dr Krzysztof Lipka
Kozminski University
English abstract: In the past few decades there were many proposals to introduce global tax. The conceptual background of this idea has been laid out as well and the availability of the necessary IT tools ensured. The idea now awaits political decisions. Unfortunately, as in the case of domestic taxes, it is the practical side of the proposals that dominates the discourse to the detriment of the necessary establishment of the basic principles of the philosophy of global taxes. Due to the specifics of their application, the philosophical aspect of global taxes is critically important to ensure the universality and justice of norms to form their final shape. This article is aimed at initiating discussion on the basic philosophical principles of global taxes. To be sufficiently universal, the foundations of its philosophical system must be rooted in our common legal and civilizational heritage, of which the Greek nomos is an important, though neglected, element. However, it may be the case that – in some areas – nomos will better reflect the essence of the global law phenomena than the traditional Latin formula ius and lex.
Key words: nomos, global tax order, global taxes, tax sovereignty
Language: polish
Published: Number 2(47)/2026, pp. 59–74.
DOI: https://doi.org/10.36280/AFPiFS.2026.2.59
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