Desarrollo sostenible, cohesión social y fiscalidad

Abstract

espanolEl objeto del presente trabajo es el establecimiento de vinculos entre el desarrollo sostenible y la cohesion social, y entre esta ultima y la politica fiscal, que permitan aportar conocimiento en torno a la importancia que supone la consideracion de la fiscalidad en el diseno de las politicas publicas de desarrollo, utilizando como escenario paises del entorno europeo y latinoamericano. Ofrece, desde una perspectiva teorica y empirica, importantes resultados y conclusiones sobre el papel de la cohesion social para un desarrollo sostenible y el impacto de las estrategias fiscales. Asi, demuestra que la politica fiscal es una herramienta adecuada para lograr la cohesion social si se utiliza como herramienta redistributiva, en la que el gasto publico social debe ser suficiente y eficiente y el sistema tributario debe ser progresivo. Tambien demuestra que es posible reducir la informalidad economica (economia sumergida), actuando sobre el coste de cumplimiento tributario. This paper aims to establish links between the sustainable development and the social cohesion, and between the latter and the tax policy, in order to contribute knowledge about the significance of taking fiscality into account when designing public policies for development. Both European and Latin American countries serves as a backdrop. Significant findings and conclusions about the impact of the fiscal strategies and the role that social cohesion plays for the sustainable development are presented from a theoretical and an empirical perspective. It is demonstrated that the tax policy is an adequate tool for achieving the social cohesion provided it is used not only as a means of macroeconomic management but also as a redistributive tool (through both an adequate and efficient public spending and a progressive tax system). It is also shown that it is feasible to reduce informality (black economy) by acting on the tax compliance cost. EnglishThis paper aims to establish links between the sustainable development and the social cohesion, and between the latter and the tax policy, in order to contribute knowledge about the significance of taking fiscality into account when designing public policies for development. Both European and Latin American countries serves as a backdrop. Significant findings and conclusions about the impact of the fiscal strategies and the role that social cohesion plays for the sustainable development are presented from a theoretical and an empirical perspective. It is demonstrated that the tax policy is an adequate tool for achieving the social cohesion provided it is used not only as a means of macroeconomic management but also as a redistributive tool (through both an adequate and efficient public spending and a progressive tax system). It is also shown that it is feasible to reduce informality (black economy) by acting on the tax compliance cost.