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Tax resilience and a theory of the justification of the system

 Abstract: Resilience is the property of a system to adapt to the change of state due to endogens or exogens factors. Like another complex system, the tax system is more or less resilient. The adaptation can be conservative, looking at the present continuity, or transformative, appreciating changes to ensure its future. There are no easy decisions. The State's symbolic power has to choose between the existing failures, which advantages some or faces the most reforms. It is not only a moral profile. Transformative resilience implies social equality, redistribution of wealth,...

di Tulio Rosembuj

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