Taxation, International Cooperation and the 2030 Sustainable Development Agenda

This open-access book explores the relationship between international taxation, the 2030 Sustainable Development Agenda, and the medium-term revenue strategy concept. It examines how countries and governments can reinforce this link in current and future initiatives, such as the OECD's base erosion profit shifting project. The book discusses the Sustainable Development Goals relevant to taxation and assesses the work done by international organizations, regional tax organizations, and countries to achieve them. It offers an interdisciplinary approach, combining expertise in tax law, international political economy, global governance, and international relations. The volume provides a reference and evaluation framework for multilateral cooperation on tax and development to strengthen the revenue systems of developed and developing countries.

Format: Hardback
Length: 225 pages
Publication date: 30 March 2021
Publisher: Springer Nature Switzerland AG

This open-access volume explores the interconnectedness between international taxation, the 2030 Sustainable Development Agenda, and the concept of medium-term revenue strategy. It delves into how countries and governments can reinforce this link in current and future initiatives in international taxation, particularly through the base erosion profit shifting project initiated by the Organization for Economic Co-operation and Development (OECD) with the political mandate of the G20. The book also discusses the Sustainable Development Goals (SDGs) relevant to taxation and assesses the progress made by international organizations, regional tax organizations, and countries in achieving these goals.

Contributions to this volume offer a diverse range of expertise in tax law, international political economy, global governance, and international relations. Through these various perspectives, the book provides a comprehensive reference and evaluation framework for multilateral cooperation on tax and development, aimed at strengthening the revenue systems of both developed and developing countries.

This topical volume is of interest to students, researchers, and policy makers in the fields of social sciences, law, economics, and taxation. It sheds light on the crucial role of international taxation in achieving sustainable development and promotes a deeper understanding of the complex relationships between taxation, global governance, and sustainable development.

Weight: 508g
Dimension: 161 x 241 x 22 (mm)
ISBN-13: 9783030648565
Edition number: 1st ed. 2021