| Abstrakt: |
Environment concerns, have highlighted, since the Brundtland Report, by the United Nations in 1987, the need to make, in an increasingly globalized economy, prosperity compatible with environmental preservation, redefining the concept of economic development towards a new concept of " sustainable development ". Still, intergenerational equity imposes itself at the present moment a core concept of sustainability, typically expressed as a concern for future generations, pointing in the direction of assuring that taxpayers, in each time period, contribute to public expenditures, from which they derive benefits in accordance with their share in those benefits. In other words, they should pay their part without either subsidising, or being subsidised by taxpayers in other time periods, as well noted by Richard Mugrave but also being very felt in the current days. Tax morale of individuals and enterprises, transparent and fair tax systems, not forgeting, as pointed Mirrlees, the very point of simplification of rules which had become more and more complex to answer the global, technological and agressive planing changes, are also important objectives to deserve special attention in the definition of tax systems, making them appropriate to the current economic, political, social and environmental context. After Adam Smith's lessons that taxes should be efficient, certain, convenient and fair, the "rewriting" of new tax codes for our 21st century must also imply sustainability concerns, meeting well the present needs without compromising the ability for future generations also meet their needs. Sustainable tax systems are those who give good answers to all those concerns, in three pillars: economic, environmental, and social --also known informally as revenues, planet, and people, always caring to meet the needs of the present generation without putting limitations on future ones. [ABSTRACT FROM AUTHOR] |
