ГЛОБАЛНО ОПОРЕЗИВАЊЕ И ГЛОБАЛНИ МИНИМАЛНИ ПОРЕЗ У ФУНКЦИЈИ ОДРЖИВОГ РАЗВОЈА
GLOBAL TAXATION AND THE GLOBAL MINIMUM TAX IN THE FUNCTION OF SUSTAINABLE DEVELOPMENT

Author(s): Aleksandar Petković
Subject(s): Supranational / Global Economy, Energy and Environmental Studies, Environmental and Energy policy, Environmental interactions, Fiscal Politics / Budgeting
Published by: Savez računovođa i revizora Republike Srpske
Keywords: global taxes; global environment; innovative sources of finance; millennium development goals; currency transaction taxes; environmental taxes; taxes on arm sales;
Summary/Abstract: From historical point of view, taxes have always been firmly connected with fiscal souveregnity of national states. However, processes of globalization and development of global economic environment, give momentum for discussions regarding imposition of global taxes and global taxation. This controversial topic, at first glance may seems quite utopian, but according to many theorists, in the near future may become reality because of the frequent global challenges and crises, caused by problems of global nature including sustainable development. Are the global taxes, as one of the possible tools for resolving global challenges and risks, in particular sustainable development, just a utopia or the global taxation is a prospect?

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