EIRP Proceedings, Vol 6 (2011)

Abstract

The purpose and the objectives of this approach circumscribe to the highlighting and the
delineation of the representative markers as milestones in the uneven dynamics, both in time and space, of the
complex process of adaptation of the fiscal systems in the context of reforming the European Social Models.
In this respect, the statistical analysis made on a sample grouping countries with different types of capitalist
social economic systems, forefront and retrospectively outlines, a series of steps in the reforming of the
European Social Models, and it is to be noticed the fact that the adaptation of the national fiscal subsystems,
related to the requirements of the social and economic development on each step, was to be distinctively
conceived and differentiated applied, through their main components. The neglect of the interdependences
between the components of each fiscal system can lead to making unrealistic assessments and proposals
regarding their adaptation process to the requirements of European Social Models reform. Even more, in the
context of producing destabilizing phenomena (recession, crisis, unemployment) which disrupt social and
economic processes, the issue of fiscal sustainability may have most unwanted consequences.