TAX AND SUSTAINABLE DEVELOPMENT.

Saponaro, Fabio

Contextualization: The use of the tax leverage, as a form of conveying the behavior of society, is becoming increasingly widespread in legal systems to the point of assuming, compared to the past, a physiological connotation for the protection of individual legally recognized constitutional assets. Objectives: To illustrate how the tax leverage and the adoption of tax policies aimed at compliance between the tax authorities and taxpayers constitute, as also observed by the European Commission, some of the main institutional tools for pursuing the objectives of the so-called EU Green Deal. Method: The study will adopt a forward-looking evaluation with an inductive approach to the conclusions drawn. Results: The study argues that in the current historical context, in which there is growing interest in the extra-fiscal function of taxation, while the scope and nature of tax administration control are expanding, the latter no longer appears to be oriented solely towards the repression of tax evasion phenomena, but also towards the prevention of environmentally harmful behavior that may compromise the same sustainability standards that are now being sought at international level

TAX administration & procedure; TAX evasion; FISCAL policy; TAXPAYER compliance; SUSTAINABLE development

Law Studies Journal / Revista Novos Estudos Juridicos, 2024, Vol 29, Issue 3, p780

1413-2117

Academic Journal

10.14210/nej.v29n1.p780-790