Solidarity and International Taxation: Integrating an Ubuntu Approach in UN Tax Policy

The article examines the potential of using the Ubuntu principle that is rooted in several African legal traditions (but particularly in South Africa) to legitimize a more proactive United Nations (UN) role in international taxation. Global taxation systems have historically been predominantly shaped by European principles that prioritize values such as the ability to pay, economic substance, and benefit principles. These principles underpin statutory frameworks, anti-evasion measures, and judicial interpretations. In contrast, the African philosophy of Ubuntu emphasizing community solidarity and collective well-being offers a transformative perspective. The study explores how the Ubuntu-based approach, particularly as implemented in South Africa, could influence the development of international tax policies that are more equitable and inclusive. The analysis aligns with the UN General Assembly's position on global tax reform as articulated in November 2023. The article argues that adopting an Ubuntu framework could address systemic imbalances inherent in traditional European contractual models of taxation and provide a stronger moral and social foundation for tax systems. It ultimately seeks to harmonize taxation with Ubuntu's principles advocating for international tax polies that prioritize social justice and solidarity underpinned by judicial reasoning.