Prim-Lex理論とグローバルタックスガバナンス：根源的侵食から気候責任税へ

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Offers a novel theoretical framework (Prim-Lex) that may inspire further work in climate tax governance and carbon pricing design.

🏢実務担当者:Limited direct applicability; concepts like 'Climate Responsibility Tax' are too abstract for current corporate compliance or disclosure.

🏛政策担当者:Provides a structured way to think about integrating climate goals into tax systems; useful for high-level policy exploration.

全球税收治理正站在一个历史性的门槛上，从碎片化的竞争走向制度化的协调。2026年1月5日，OECD包容性框架的147个成员就全球最低税的并行方案达成共识，标志着为期四年的支柱二倡议最终落定，已有超过60个司法管辖区完成国内立法。与此同时，碳税、塑料税、航空税等气候相关税收工具正在全球迅速涌现——截至2026年4月，全球已实施87项碳定价工具，覆盖全球温室气体排放量的29%。然而，跨国企业的税基侵蚀与利润转移（BEPS）问题仍未解决，全球税收治理面临三重张力：税收主权与全球公平之间、税基保护与气候行动之间、单边措施与多边协调之间。基于Prim-Lex理论（经济气候学）的八维框架，本文首次将全球税收治理纳入复化统一场的数学表达之中。从Prim-Unity·Prim-Fire（税收的能量代谢当量）到八卦·八信息（全球税收信息网络的熵治理），本文逐维构建了全球税收治理的量化评估体系。以三个实证锚点——OECD支柱二全球最低税、欧盟CBAM碳边境调节机制、以及全球塑料税与航空税实践——本文展示了八维框架在识别税收治理“相位差”与“关键窗口”中的应用路径，并提出“气候责任税”的八维设计，为全球税收治理从“零和竞争”向“正和治理”的转型提供了可量化、可编程、可审计的数学语言与治理工具。

AI 翻訳（deepseek-v4-flash）。 正確を期す場合は下の原文を参照してください。

Global tax governance stands at a historic threshold, transitioning from fragmented competition toward institutionalized coordination. On January 5, 2026, the OECD Inclusive Framework's 147 members reached a consensus on the Side-by-Side Package for the global minimum tax, marking the finalization of the four-year Pillar Two initiative, with over 60 jurisdictions having completed domestic legislation. Meanwhile, climate-related tax instruments such as carbon taxes, plastic taxes, and aviation taxes are rapidly emerging globally——as of April 2026, 87 carbon pricing instruments have been implemented worldwide, covering 29% of global greenhouse gas emissions. However, the problem of Base Erosion and Profit Shifting (BEPS) by multinational corporations remains unresolved, and global tax governance faces a triple tension: between tax sovereignty and global fairness, between tax base protection and climate action, and between unilateral measures and multilateral coordination. Based on the eight-dimensional framework of Prim-Lex Theory (Economic Climatology), this paper introduces, for the first time, global tax governance into the mathematical expression of a complexified unified field. From Prim-Unity·Prim-Fire (the energy metabolic equivalent of taxation) to Eight Trigrams·Eight Information (the entropy governance of global tax information networks), it constructs a quantitative assessment system for global tax governance dimension by dimension. Using three empirical anchors——the OECD Pillar Two global minimum tax, the EU CBAM carbon border adjustment mechanism, and global plastic tax and aviation tax practices——this paper demonstrates the application pathway of the eight-dimensional framework in identifying "phase differences" and "critical windows" in tax governance, and proposes an eight-dimensional design for a "Climate Responsibility Tax," providing a quantifiable, programmable, and auditable mathematical language and governance tool for the transition of global tax governance from "zero-sum competition" to "positive-sum governance."

• Zenodo https://zenodo.org/records/21512915first seen 2026-07-24 04:13:27 · last seen 2026-08-06 04:12:42