Towards a Holistic UN Tax Convention (And Protocols), including Human, Economic, Social, Environmental and Cultural Rights: The “Substantive Issues” with Special Mention to Tax Education and Tax Compliance enhanced with Artificial Intelligence
Keywords:
4th Summit Financing Sustainable Development, UN tax convention, holistic perspective, international tax cooperation, the protocols of the UN tax convention, tax education and tax compliance, global tax order, international tax fraudAbstract
This article is projected in the following vectors:
1. Our proposals for the 4th Summit of Financing Sustainable Development (2015, Spain), towards a new “Global Tax Order” based on International Tax Cooperation and Global Tax Governance: The UN Tax Convention and its Protocols, et alter global tax policy making.
2. Following our previous studies, we defend that future final text of a UN tax convention and its protocols should include a holistic vision that addresses the substantive aspects derived from human rights and social, economic, environmental and cultural rights. Moving on that. the following items are developed: a) A proposal of the substantive aspects that should affect the new UN tax convention; b) A proposal of the development protocols of the UN tax convention.
3. The second part of the work emphasizes the significance and importance of tax education and tax compliance systems, improved with the use of artificial intelligence, including them as a substantive issue in the UN Tax Convention, as a key piece of the new global architecture of global tax governance, towards a New Global Tax Order. To build the narrative of our arguments, we start from a set of hypotheses, whose veracity we will later demonstrate with blocks of contrasting scientific arguments.
Author Biography
Eva Andres-Aucejo, University of Barcelona
Full professor of financial and tax law. Director of the Review of International and European Economic Law. Director of the Education and Law Review (SCOPUS-JCR/ESCI, WoS, Q-2). Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank (HCBM). Observer of the UN Tax Committee (2019-2024). Observer accredited at the second session of the United Nations Ad-Hoc Tax Committee
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