Global Minimum Tax Implementation From An International Tax Perspective: A Systematic Literature Review
DOI:
https://doi.org/10.33751/jmp.v14i1.75Keywords:
Global Minimum Tax, International Tax Governance, Base Erosion and Profit Shifting, Multinational Enterprises, Systematic Literature ReviewAbstract
Global Minimum Tax Implementation From An International Tax Perspective: A Systematic Literature Review
This study examines the implementation of Global Minimum Tax (GMT) from an international tax perspective using a Systematic Literature Review (SLR) approach. A total of 60 peer-reviewed articles published between 2021 and 2026 were systematically analyzed following the PRISMA guidelines. The review focuses on key themes related to the effectiveness of GMT in reducing Base Erosion and Profit Shifting (BEPS), its impact on global tax revenues, regulatory complexity, and administrative challenges in implementation. The synthesis indicates that most studies highlight the potential of GMT to limit profit shifting by multinational enterprises and strengthen international tax governance through greater coordination among countries. However, the literature also identifies several challenges, including differences in tax administration capacity across jurisdictions and the complexity of regulatory frameworks. This study contributes to the literature by providing a structured synthesis of existing research and offering insights for policymakers in designing effective global tax policies within the evolving international tax system.
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