The 2023/2024 GTAP Declaration, adopted across meetings in Helsinki, Tokyo and Benin, sets out key priorities for modernising global tax systems in support of sustainable economic growth, legal certainty, and taxpayer rights. Developed by the Global Tax Advisers Platform (GTAP), the Declaration advocates for tax frameworks that encourage transparency, fairness, and ethical conduct, while promoting cooperation between national tax authorities, professionals and policymakers. It highlights the fundamental role of tax advisers in upholding taxpayer compliance and ensuring the integrity of tax systems, emphasising the importance of clear rules, legal predictability, and professional independence.
The Declaration also addresses emerging challenges such as digitalisation, artificial intelligence, climate change, and circular economy reforms. GTAP calls for human-centred tax policy that respects social and environmental standards, alongside robust safeguards for taxpayer confidentiality and rights in the digital realm. It underscores the necessity of continuous education, cultural engagement, and the vital contribution of tax professionals—particularly through initiatives like Tax Advisers Without Borders—in fostering equitable and inclusive tax systems globally. The Declaration represents a collective commitment by GTAP members and observers to shape the future of international taxation through dialogue, ethical leadership, and technical excellence.
We invite you to read the Declaration and remain available for any queries you may have.