Published Paper Details:

For decades, humans have been attracted to space exploration for scientific, security, and commercial purposes. Private companies like Space X and Blue Origin have embarked on bold plans to commercialize outer space, including tourism, mining space resources, creating alien facilities and even the environment. The distribution of the benefits of outer space has been a matter of great controversy, from the early days of space exploration to the present day. We believe that the tax question, little discussed so far, is essential when reflecting on a good spatial distribution of benefits Treaty of principles governing the activities of States in the exploration and use of outer space, including the Moon and other celestial bodies (Outer Space Treaty) regulates activities in outer space, bans destructive mass weapons, and prevents states from claiming celestial sovereignty or monopolies. Article II of the Outer Space Treaty provides that outer space, including the moon and other celestial bodies, cannot be appropriated by a state by claim to sovereignty, use or occupation or by any means. any other method. Many people consider outer space to be the universal common good or even the common heritage of mankind. Therefore, no State should be deprived of the resources and benefits of outer space. It is also widely acknowledged that States undertaking efforts in the exploration and use of outer space has a particular interest in the benefits to be derived therefrom.