Nomos and Global Taxes. An Outline

Krzysztof Lipka

doi:10.36280/afpifs.2026.2.59

Research article

Nomos and Global Taxes. An Outline

Krzysztof Lipka — corresponding author

Nomos podatków globalnych – szkic problemu

Archiwum Filozofii Prawa i Filozofii Społecznej, nr 2(47)/2026, s. 59–74

DOI 10.36280/afpifs.2026.2.59 ↗

Issue: nr 2(47)/2026
Pages: 59–74
Published: 2026
Article language: English

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

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References

48 reference entries

References

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Dagan T., Substantive tax sovereignty under globalization, „Tilburg Law Review” 2024, no. 3, s. 1–9.
Dybowski M., Romanowski M., Próba interpretacji koncepcji prawa globalnego, „Ruch Prawniczy, Ekonomiczny i Socjologiczny” 2014, nr 4, s. 45–47.
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Heij G., Anybody out there? The Future of Tax, „Journal of Futures Studies” 2016, vol. 21, no. 2, s. 35–50.
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Publication information

Author and affiliation

drKrzysztof Lipka

Akademia Leona Koźmińskiego

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

Issue data

Issue nr 2(47)/2026

Pages: 59–74
Published: 2026
DOI: 10.36280/afpifs.2026.2.59
PDF: Full text PDF

AccessOtwarty LicenceCC BY 4.0 ↗

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K. Lipka, Nomos and Global Taxes. An Outline, „Archiwum Filozofii Prawa i Filozofii Społecznej” nr 2(47)/2026, s. 59–74, DOI: 10.36280/afpifs.2026.2.59

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[ref-001] Arik E., Philosophical re-thinking of international tax law: an analysis of harmful tax competition, „Cambio” 2019, vol. 9, no. 19, s. 73–87.

[ref-002] Baker F., Using multilateral instruments to preserve a bilateral system, „Journal of International Economic Law” 2024, vol. 4, s. 611–617.

[ref-003] Berge van der L., Ancient Greek Nomos and Modern Legal Theory: A Reappraisal, „Netherlands Journal of Legal Philosophy” 2022, no. 2, s. 264–276.

[ref-004] Bird R., Global Taxes and International Taxation: Mirage and Reality, ICTD Working Paper 2015, https://www.ictd.ac/publication/global-taxes-and-international-taxation-mirage-and-reality/ (dostęp: 3.03.2025).

[ref-005] Brummer Ch., How international financial law works (and how it doesn’t), „The Georgetown Law Journal” 2010, no. 2, s. 257–327.

[ref-006] de Burca G., Keohane R., Sabel Ch., New Modes of Pluralist Global Governance, „NYU Journal of International Law and Politics” 2013, vol. 45, no. 1, s. 723–786.

[ref-007] Caney S., International Distributive Justice, „Political Studies” 2001, vol. 49, issue 5, s. 974–997.

[ref-008] Czaputowicz J., Czym jest suwerenność? – odpowiedź polemistom, „Przegląd Europejski” 2015, nr 3(37), s. 150–158.

[ref-009] Dagan T., Substantive tax sovereignty under globalization, „Tilburg Law Review” 2024, no. 3, s. 1–9.

[ref-010] Dybowski M., Romanowski M., Próba interpretacji koncepcji prawa globalnego, „Ruch Prawniczy, Ekonomiczny i Socjologiczny” 2014, nr 4, s. 45–47.

[ref-011] Gagarin M., Woodruff P., Early Greek Legal Thought [w:] A History of the Philosophy of Law from the Ancient Greeks to the Scholastics, eds. F.D. Miller jr., C.-A. Biondi, Springer, Dordrecht 2007, s. 7–34.

[ref-012] Garbarino C., Cosmopolitan Rights, Global Tax Justice, and the Morality of Cooperation (October 27, 2021), Bocconi Legal Studies Research Paper No. 3951344, s. 1–13.

[ref-013] Gordon G., The Innate Cosmopolitan Tradition of the International Law, „Cambridge Journal of International and Comparative Law” 2013, vol. 2, issue 4, s. 906–934.

[ref-014] Heij G., Anybody out there? The Future of Tax, „Journal of Futures Studies” 2016, vol. 21, no. 2, s. 35–50.

[ref-015] Hugger F., González Cabral A.C., Bucci M., Gesualdo M., O’Reill P., The Global Minimum Tax and the taxation of MNE profit, OECD Taxation Working Papers, OECD 2024, s. 1–86, https://www. oecd.org/content/dam/oecd/en/publications/reports/2024/01/the-global-minimum-taxand-the-taxation-of-mne-profit_2c3d9f9d/9a815d6b-en.pdf (dostęp: 3.05.2026).

[ref-016] Jabłońska-Bonca J., Prywatna ochrona bezpieczeństwa. Koncepcje – podmioty – zadania – normy – konteksty, Wolters Kluwer, Warszawa 2017.

[ref-017] Keohane R.O., Underdal A., The west and the rest in global economic institutions [w:] Governing the global economy, eds. D.H. Claes, C.K. Knutsen, Routledge, New York 2011.

[ref-018] Koenig-Archibugi M., Mapping Global Governance [w:] Governing Globalization: Power, Authority and Global Governance, eds. D. Held, A. McGrew, Polity Press, Cambridge 2003, s. 46–69.

[ref-019] Kość A., Filozofia prawa jako nauka, „Acta Universitatis Wratislavensis” 2011, nr 3337, s. 241–249.

[ref-020] Kustra A., Wokół problemu multicentryczności systemu prawa, „Państwo i Prawo” 2006, z. 6, s. 85–99.

[ref-021] Lengauer W., Religijność starożytnych Greków, PWN, Warszawa 1994.

[ref-022] Lindahl H., The anomos of the earth: political indexicality, immigration, and distributive justice, „Ethics & Global Politics” 2008, vol. 1, no. 4, s. 193–212.

[ref-023] Lipka K., Podatki globalne. Rozważania o idei, „Głos Prawa. Przegląd Prawniczy Allerhanda” 2024, t. 7, nr 1, poz. 2.

[ref-024] Loughlin M., Nomos [w:] Law, Liberty and State: Oakeshott, Hayek and Schmitt on the Rule of Law, eds. D. Dyzenhaus, T. Poole, Cambridge University Press, Cambridge 2015, s. 65–95.

[ref-025] Long R.T., Hellenistic Philosophers of Law [w:] A History of the Philosophy of Law from the Ancient Greeks to the Scholastics, eds. F.D. Miller jr., C.-A. Biondi, Springer, Dordrecht 2007, s. 111–132.

[ref-026] Malinowski G., Tomkiewicz J., Koncepcja globalnego podatku majątkowego, „Nierówności Społeczne a Wzrost Gospodarczy” 2015, z. 43, s. 92–101.

[ref-027] McCormick N., Questioning Souvereignty. Law, State and Nations in the European Commonwealth, Oxford University Press, Oxford 2001.

[ref-028] McCormick N., Weinberger O., An institutional theory of law. New approach to legal positivism, D. Reidel Publishing Company, Dordrecht – Boston – Lancaster 1986.

[ref-029] Memorandum for The Secretary of The Treasury, The United States Trade Representative, The Permanent Representative of The United States to The Organization for Economic Co-Operation and Development, The Organization for Economic Co-operation and Development (OECD) Global Tax Deal (Global Tax Deal), The White House, Washington, January 20, 2025, www.whitehouse.gov/presidential-actions/2025/01/the-organization-for-economic-co-operation-and-development-oecd-global-tax-deal-global-tax-deal/ (dostęp: 19.04.2025).

[ref-030] Mendez R.P., The Case for Global Taxes: An Overview, Paper presented to the United Nations ad hoc Expert Group Meeting on Innovations in Mobilizing Global Resources for Development United Nations Headquarters, New York 25–26 June 2001.

[ref-031] Miller F.D. jr, Aristotle’s Philosophy of Law [w:] A History of the Philosophy of Law from the Ancient Greeks to the Scholastics, eds. F.D. Miller jr., C.-A. Biondi, Springer, Dordrecht 2007, s. 79–110.

[ref-032] Minich D., Prawo dnia jutrzejszego z perspektywy antropologii filozoficznej oraz ewolucyjnej teorii prawa. Preliminaria [w:] Prawo jako projekt przyszłości, red. P. Chmielnicki, D. Minich, Wolters Kluwer, Warszawa 2022, s. 17–35.

[ref-033] Moll Ł., Nomos akumulacji pierwotnej i anomos dóbr wspólnych w dobie niewczesnej nowoczesności, „Studia z Filozofii Polityki” 2020, nr 26, s. 49–60.

[ref-034] O’Boyle B., Allen K., Tax Haven Ireland, Pluto Press, Dublin 2021.

[ref-035] O’Hare B., Litany of failure: the OECD’s stewardship of international taxation. 2024 Report by Tax Justice, https://taxjustice.net/wp-content/uploads/2024/05/oecd_failures_2024.pdf (dostęp: 19.04.2025).

[ref-036] Our Global Neighborhood. Report of the Commission on Global Governance, www.gdrc.org/ugov/global-neighbourhood/chap1.htm (dostęp: 20.04.2025).

[ref-037] Pichlak M., Wojtanowski M., Dawne i obecne poszukiwania nomosu prawa. Wprowadzenie, „Archiwum Filozofii Prawa i Filozofii Społecznej” 2024, nr 4, s. 5–9.

[ref-038] Rixen T., Global tax governance. What It is and Why it Matters [w:] Global Tax Governance. What’s Wrong with it and How to Fix it, eds. P. Dietsch, T. Rixen, ECPR Press, Colchester 2015, s. 1–24.

[ref-039] Rixen T., Politicization and institutional (non-)change in international taxation (Discussion Papers), Wissenschaftszentrum Berlin für Sozialforschung gGmbH, Berlin 2008, https://nbn-resolving. org/urn:nbn:de:0168-ssoar-193901 (dostęp: 3.05.2026).

[ref-040] Schmitt C., Nomos ziemi w prawie międzynarodowym ius publicum Europaeum, tłum. K. Wudarska, Fundacja Augusta hr. Cieszkowskiego, Warszawa 2019.

[ref-041] Stewart M., International institutions in global tax governance, „Journal of International Economic Law” 2024, vol. 27, issue 24, s. 1–6.

[ref-042] Tychmańska-Suchojad A., The concept of an international tax organization. Analysis of the concept from the perspective of the current international efforts to strengthen international tax cooperation, https://repozytorium.uw.edu.pl/entities/publication/dbc5c116-0ea3-4874-9772-ab8ef15db401 (dostęp: 19.04.2025).

[ref-043] Volk Ch., From Nomos to Lex: Hannah Arendt on Law, Politics, and Order, „Leiden Journal of International Law” 2010, vol. 23, no. 4, s. 759–779.

[ref-044] Winczorek P., Konstytucja RP a prawo wspólnotowe, „Państwo i Prawo” 2004, z. 11, s. 3–17.

[ref-045] Zajadło J., Nomos – dla prawników słowo magiczne, „Państwo i Prawo” 2020, z. 8, s. 3–20.

[ref-046] Zajadło J., The Concept of Nomos – Some Remarks, „Krytyka Prawa” 2020, nr 3, s. 143–161.

[ref-047] Zarthaloudis T., Birth of nomos, Edinburgh University Press, Edinburgh 2020.

[ref-048] Zucman G., A blueprint for a coordinated minimum effective taxation standard for ultra-high-networth individuals, June 25, 2024, www.taxobservatory.eu//www-site/uploads/2024/06/report-g20 (dostęp: 19.04.2025).

Nomos and Global Taxes. An Outline

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References

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drKrzysztof Lipka

Issue nr 2(47)/2026

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