Linda Sydänmaanlakka
Power and expertise in global tax governance electrónico / Linda Sydänmaanlakka
This article will discuss the role of experts and the everyday power they use in the realm of global tax governance. To date, such a discussion has largely escaped the agenda of legal academic discussion.3 Yet, the importance of the discussion on expert power in tax is paramount; unawareness over this constituent element of the current paradigm results in an inability to address what is known as the legitimacy deficit of global tax governance. This will continue to reproduce global power imbalance in favour of the privileged and at the expense of the disenfranchized. The development of international tax norms into a regime of global tax governance will serve as a framework for this discussion thereby rendering the role of experts working under the auspices of the League of Nations and, subsequently, the OECD at the center of the focus.
POLITICA FISCAL
FISCALIDAD INTERNACIONAL
PRINCIPIO DE LEGITIMIDAD
BUROCRACIA
PODER TRIBUTARIO
Intertax 0165-2826 v.52, n. 3, 2024, p.190-206
Power and expertise in global tax governance electrónico / Linda Sydänmaanlakka
This article will discuss the role of experts and the everyday power they use in the realm of global tax governance. To date, such a discussion has largely escaped the agenda of legal academic discussion.3 Yet, the importance of the discussion on expert power in tax is paramount; unawareness over this constituent element of the current paradigm results in an inability to address what is known as the legitimacy deficit of global tax governance. This will continue to reproduce global power imbalance in favour of the privileged and at the expense of the disenfranchized. The development of international tax norms into a regime of global tax governance will serve as a framework for this discussion thereby rendering the role of experts working under the auspices of the League of Nations and, subsequently, the OECD at the center of the focus.
POLITICA FISCAL
FISCALIDAD INTERNACIONAL
PRINCIPIO DE LEGITIMIDAD
BUROCRACIA
PODER TRIBUTARIO
Intertax 0165-2826 v.52, n. 3, 2024, p.190-206