Podrobný výpis o publikaci

At first glance, taxing mining in outer space may seem like a marginal issue. However, based on the experience of taxation on Earth, it will be a prerequisite for ensuring peace in outer space. The aim of this study is therefore to propose a way of taxing asteroid mining to eliminate economic inequalities between states on Earth and to reduce the future threat of space colonies and extra-terrestrials claiming asset-based benefits. The study proposes the institution of a tax administrator to oversee taxation as appropriate. At the same time, a procedure has been proposed for determining the tax base using normal prices for specific commodities. An important prerequisite for fair and sustainable taxation is the determination of the optimal tax rate. A progressive tax rate has been proposed that takes into account future developments in space mining. The proposal is divided into three stages to take into account potential collaboration with space colonies and possible clashes with alien civilizations.