This article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and digitalization. The central thesis posits that GMT can serve as an effective instrument to reinforce global economic stability, enhance tax fairness, and mitigate aggressive tax planning. Drawing upon a multidisciplinary methodology—combining doctrinal legal analysis with economic policy evaluation—the article identifies the key legal, political, and economic implications of implementing GMT. The research highlights that although GMT offers a structural solution to harmful tax competition, its success is contingent on robust international coordination, legal enforceability, and inclusiveness for developing countries. The article confirms the hypothesis that GMT has the potential to stabilize public revenues and restore equity in the international tax system, while also underlining its limitations and proposing policy recommendations. The originality of the article lies in its comprehensive analysis of the interplay between legal architecture, political constraints, and redistributive impacts of GMT in the evolving global fiscal order.
Júlia Hoffmanová (Mon,) studied this question.