Taxation is essential for our governance systems and has become a key issue of contention in global development policy. Alongside a growing recognition that the international tax system is broken, a global effort is underway to reform it. Yet this is not without debate. Who will decide how these systems work and what sorts of arrangements will the future tax system consist of? And what is most important for legitimacy - outcome or process? We discuss why taxation is fundamental to the establishment of the social contract between governments and their citizens, the connection between illicit financial fraud, corruption, and taxation, the OECD BEPS two-pillar system, as well as the trade-offs between inclusion and efficiency when addressing tax justice.  

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