Policy Making in Global Tax Policies on International Tax Cooperation & Global Tax Governance to Sustainable, fairness and efficient Tax Administrations (Ongoing 2030 UN SDG and Addis Ababa Action Agendas)

Abstract

This work provides four Global Tax Models and Systems on researching and applying in Tax Policy Making to enhance the International Tax Cooperation and to promote a new Global Tax Governance Architecture, building efficiency, fairness, and sustainability Tax Administrations’. It is in line with the last global tax world trends from: UN (2030 SGD), Addis ABABA Action Agenda, EU, OECD, IMF, WB, but proposing a breakthrough through four pioneering Global Tax Systems in Policy making. The finding outs have highlighted several practical applications, promoting to shift of the future state of art. The Global Tax Policies proposed are: 1.The Global Tax Model (provides a global analytic-empiric matrix model to build modernized tax systems; to enhance the International tax cooperation and to achieve a global governance architecture for sustainable development and equity societies). 2. The Global Code on International Tax Cooperation and Governance that encodes the duty of cooperation between tax authorities and public and private agents in the world, concerning the global tax system on international tax cooperation and governance. 3. The General Principle on International Tax Cooperation which should be recognized as a new General Principle into the International Legal Order. 4. The Multilateral Treaty on International Tax Cooperation and Global Tax Governance: it should be the key to build a new institutional framework that reconciles the concept of the national tax sovereignty with the international cooperation and global tax governance.