open access

https://hdl.handle.net/2115/95433

A New Forum-Creation for Tax and Development? : Developing Countries' Challenge for Establishing UN Framework Convention on International Tax Cooperation

日本語

Developing Countries

2025-03-31

北海道大学公共政策大学院

Annals, Public Policy Studies

19

125-151

This paper provides a preliminary analysis on how the resolution calling for the creation of a United Nations Framework Convention on Tax Cooperation (UNFCTC) was adopted in 2023, by reviewing the historical background of politics for ‘tax and development’. First, the paper provides the background of the resolution in the context of recent development of international tax governance and insists the meaning of the resolution should be considered in the historical context of ‘forum-seeking’ for the tax and development. Second, it analyzes the political process of early forum-seeking on 'tax and development' since the 1920s and illustrates how the challenge ended unsuccessfully. It also examines the contested discussions over the 'tax and development' agenda in the 1990s and clarifies that forum-seeking by the UN failed and led to the narrow 'tax and development' termed by the OECD. The paper then concludes that the UN resolution was realized by the developing countries demanding a forum to discuss the issue of 'tax and development', for which no major forum had existed for a long time.

紀要論文

Version of Record

1881-9818

AA12291642