Konstantin Tsiolkovsky famously stated that while the Earth serves as the birthplace of humanity, it is not a place where mankind can indefinitely remain. Perhaps during that period, the prospect of exploring the mysteries of outer space appeared to be an unattainable aspiration. However, in the present day, there are no longer any limitations, not even the sky, since human ingenuity has facilitated access to outer space for humanity. This access is not just for the purposes of research and exploration but also for economic endeavours. Until now, the commercial utilisation of outer space has advanced at a very sluggish rate. However, firms including SpaceX, Orion Span, Virgin Galactic, and Blue Origin have achieved significant advancements in the growth of the space industry. The revenue generated by various space-related endeavours has experienced a significant 73% increase over the last ten years. The global space economy, estimated to be valued at USD one trillion in the coming years, is primarily driven by commercial activities. This presents a formidable challenge to the existing national and international taxation systems. Similar to the open seas, space is also considered res communis omnium, meaning it belongs to the entire community, and presents comparable taxing challenges with potentially uncertain solutions. The three fundamental elements of every taxation regulation, such as the Organisation for Economic Co-operation and Development or the United Nations Model Double Taxation Convention, are the taxpayer's place of residence, the origin of their income, and the methods by which they generate their money. The current tax system does not have the necessary concepts and provisions to adapt to the rapid advancements in commercial space technology. This paper examines the legal issues surrounding commercial activities conducted in space, including the nature and handling of the income generated in various legal systems. It also addresses concerns such as tax avoidance and excessive taxation, emphasising the necessity for a globally coordinated approach to effectively tax commercial activities in space.

中文翻译：

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空间分类：累进税制的必要性


康斯坦丁·齐奥尔科夫斯基有句名言：虽然地球是人类的诞生地，但它并不是人类可以无限期居住的地方。也许在那段时期，探索外太空奥秘的前景似乎是一个遥不可及的愿望。然而，今天，不再有任何限制，甚至连天空也不再有，因为人类的聪明才智为人类进入外太空提供了便利。这种访问不仅是为了研究和探索的目的，也是为了经济努力。迄今为止，外层空间的商业利用进展十分缓慢。然而，包括 SpaceX、Orion Span、维珍银河和蓝色起源在内的公司在航天工业的发展方面取得了重大进展。过去十年中，各种与太空相关的活动产生的收入大幅增长了 73%。预计未来几年全球太空经济价值将达到一万亿美元，主要由商业活动驱动。这对现有的国家和国际税收制度提出了巨大的挑战。与公海类似，太空也被认为是全能资源，这意味着它属于整个社区，并提出了类似的艰巨挑战和潜在的不确定解决方案。每项税收法规（例如经济合作与发展组织或联合国双重征税示范公约）的三个基本要素是纳税人的居住地、收入来源以及产生收入的方法。钱。现行税收制度没有必要的概念和规定来适应商业航天技术的快速进步。 本文探讨了围绕太空进行的商业活动的法律问题，包括各种法律制度中产生的收入的性质和处理。它还解决了避税和过度征税等问题，强调有必要采取全球协调的方法对太空商业活动进行有效征税。