Tax law is a subject with high societal relevance that is characterized by political decisions where structures in the legislation lead to complexity, interpretation and application difficulties. Tax law is also a national concern, but regional and international developments constantly affect the conditions for the functioning of tax law and the principles that form the basis for taxation and redistribution. One example of this is the so-called BEPS project (Base Erosion Profit Shifting) run by the OECD and the proposals that have been made to change the taxation of digital business models. The high degree of regulatory difficulties and conflicts between international principles means that tax law research is largely concerned with what the law is, how it can be interpreted and applied. This study aims to develop how tax law is contextualized in these studies to explore patterns in what is claimed to constitute tax justice. Previous research has dealt with tax justice (see for example Gunnarsson, 1995). This study takes its starting point in previous research, but also considers the UN's sustainability goals as a critical perspective on how tax law can be contextualized in terms of tax justice. One area where this has been actualized is the proposed changes to the taxation of digital companies and digital services.