The Relationship between Tax and International Crimes: Outlines for a Research Agenda

International crimes – especially the crime of genocide – have left millions of dead, tortured and raped. These tragic images remain deeply ingrained in humanity’s collective memory. However, this image does not fully reflect the reality of international crimes; it represents only one category among several others. Therefore, this study seeks to explore another type of international crime: tax genocide.Taxation can contribute to the construction of a society, but it can also be used to destroy part of it or to target vulnerable groups. Despite the capacity of taxation to inflict harm – sometimes exceeding that of traditional weapons used in international crimes – it has remained absent from studies addressing such crimes.This study is therefore significant in that it aims to develop a legal framework for the notion of tax genocide and to examine the extent to which it could serve as a basis for criminalization within international criminal justice.