Desarrollo sostenible, cohesión social y fiscalidad

• Autores: Muriel Saint-Supéry Ceano-Vivas
• Directores de la Tesis: Juana Rivera Lirio (codir. tes.), María Jesús Muñoz Torres (codir. tes.)
• Lectura: En la Universitat Jaume I ( España ) en 2014
• Idioma: español
• Tribunal Calificador de la Tesis: María Angeles Fernández Izquierdo (presid.), Raúl León Soriano (secret.), Marta de la Cuesta González (voc.)
• Materias:
  • Ciencias económicas
    • Teoría económica
      • Teoría fiscal
  • Sociología
    • Cambio y desarrollo social
      • Política social
• Enlaces
  • Tesis en acceso abierto en: TDX
• Resumen
  • español

    El objeto del presente trabajo es el establecimiento de vínculos entre el desarrollo sostenible y la cohesión social, y entre esta última y la política fiscal, que permitan aportar conocimiento en torno a la importancia que supone la consideración de la fiscalidad en el diseño de las políticas públicas de desarrollo, utilizando como escenario países del entorno europeo y latinoamericano. Ofrece, desde una perspectiva teórica y empírica, importantes resultados y conclusiones sobre el papel de la cohesión social para un desarrollo sostenible y el impacto de las estrategias fiscales. Así, demuestra que la política fiscal es una herramienta adecuada para lograr la cohesión social si se utiliza como herramienta redistributiva, en la que el gasto público social debe ser suficiente y eficiente y el sistema tributario debe ser progresivo. También demuestra que es posible reducir la informalidad económica (economía 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.

  • English

    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.