Fiscalitatea și dezvoltarea economică sustenabilă

Abstract

Both the issue of taxation and the issue of sustainable economic development are treated fairly broadly by many authors, but the link between the two matters, which is not treated in the literature, became the primary concern and the core of this project. It aims at more than a simple analysis of the issue of financial stability as a proxy for economic sustainability and highlights the fact that financial stability concerns, at most, nominal sustainability (i.e. nominal economy) rather than economic sustainability, which are both the nominal and the real economy. The causal structural and functional correlations of the tax system and economic sustainability are not, in the authors' opinion, sufficiently clear and decisively addressed and clarified in the literature. According to the members of the research team, the correlation between taxation and economic sustainability should be elucidated at the theoretical level, that is, on logical bases. The objectives of the paper are to obtain a paradigmatic description of a tax system, establishing the minimal set of complete and consistent of indicators describing a sustainable economic development and the institutional design of an economic mechanism in which the tax system and sustainable economic development are compatible.