Sustainable Taxation

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Type and Duration

FFF-Förderprojekt, November 2021 until December 2022 (finished)


Chair for Tax Management and the Laws of Liechtenstein and International Taxation

Main Research

Wealth Management


The Sustainable Development Goals (SDGs) of the United Nations (UN) formulate the goals of sustainable, responsible development for the international community. Achieving these goals poses fiscal challenges for states - especially against the backdrop of financing the COVID-19 pan-demic. Tax policy measures formulated by the OECD and the EU are intended to generate addi-tional tax revenues for the countries concerned in order to close the corresponding financing gaps and enable a fair and sustainable economic competition. At the same time, public and political pressure on internationally active companies to pay their "fair share of taxes" is growing. As a response, internationally active companies and corporations are increasingly publishing detailed information on their tax payments, tax compliance structures, and tax strategies.
The present research project is dedicated to both current developments. In the first part of the research project, a literature analysis will be conducted to determine the extent to which sustain-ability aspects can be incorporated into the design of national tax systems and international tax standards. This is followed by a normative-legal discussion and assessment of the extent to which currently discussed international and European reform efforts take these sustainability aspects into account. Based on this, it will be analyzed to what extent Liechtenstein has already imple-mented regulations that are in line with these international and European tax standards and thus already takes tax sustainability aspects into account.
The second part of the research project is devoted to tax sustainability reporting by internation-ally active companies. By means of a legal-normative analysis, the legal basis as well as standards for sustainability reporting are elaborated. This is followed by a qualitative study based on semi-structured interviews, which serve to investigate internal and external motives, influencing fac-tors and decision-making reasons for the voluntary disclosure of tax information.