Approaches of Taxation under the Current Circumstances between Desiderata and Results – I

As a basic component of modern society, the taxation should combine the main objectivefor the public authority, to ensure most of the resources necessary to carry out state functions, withtargets at least as important on the country's economic development, supporting social issues,respecting the law and the financial discipline, in terms of efficiency, stability and sustainability. Forthese reasons, the level of taxation is very important for the present and future developments of acountry and the relevance of the analysis in this direction exceeds the economic, social or politicallevel. They practice different ways to understand and determine the impact of taxation in an economyand their uniform and realistic approach is important in order to succeed effective internationalcomparability and responsible actions at all levels, now and in the future. The public policy must findsolutions that can be adapted and implemented following the response that it gives the result ofanalysis that has as its starting point the economy, stimulating the private interest, which may leadimplicitly to obtaining parameters of superior quality at general level.