This paper advances a justice-oriented critique of tourism taxation, arguing that prevailing distributive frameworks inadequately address the structural and intergenerational inequities tourism often reproduces. We adopt a regenerative justice paradigm that reconceptualises taxation as a proactive instrument for socio-ecological repair, participatory governance, and community resilience. Drawing from critical theory and emerging policy innovations, we articulate a four-dimensional model rooted in recognition, accountability, care, and sustainability. By repositioning taxation as a catalyst for transformative justice rather than a technical or compensatory fix, this work offers a timely conceptual intervention into contemporary tourism governance, with relevance for scholars, policymakers, and communities alike.