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MAIN DIRECTIONS OF ENSURING FISCAL AND SOCIAL JUSTICE IN ENSURING SUSTAINABLE DEVELOPMENT OF COUNTRIES

Authors

Yashar Mammadov, Kamran Abdullayev, Ulviyye Karimova, Vicente Pironti, Ramil Baylarov

Rubric:World economy
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Annotation

This article examines the structural relationship between fiscal justice and social justice in the context of contemporary inequalities and an ongoing civilizational transition in the twenty-first century. Fiscal systems should be understood not merely as instruments of revenue collection but as mechanisms of systemic equilibrium. Additionally, analyses were conducted in countries such as Azerbaijan, Spain, Poland, and Brazil to improve fiscal and social policies. The article also determined the dynamics of the share of tax revenues in GDP in these countries. Based on the analysis, existing problems in fiscal policy were identified and areas for addressing them were identified.

Keywords

globalization
development
fiscal policy
tax revenue
fiscal justice
integration

Authors

Yashar Mammadov, Kamran Abdullayev, Ulviyye Karimova, Vicente Pironti, Ramil Baylarov

References:

Abdullayev K., Guliyev  F., Teymurova  G., Allahverdiyeva M., & Bagirova N. (2024). The Main Areas    of  Development of the Non-Oil Sector in the Republic of Azerbaijan. Theoretical And Practical Research In Economic Field. 15(4). p.983-999. https://doi:10.14505/tpref.v15.4(32).15

Global tax policy. (2025). https://www.deloitte.com/global/en/services/tax/services/global-tax-policy.html

Introduction to tax policy design and development (2025). https://gsdrc.org/document-library/introduction-to-tax-policy-design-and-development/

Keynes, J. M. (2021). The general theory of employment, interest and money. Macmillan. https://allfile.me/loading/?t=The%20General%20%20Theory%20Of%20Employment%20%20Interest%20And%20Money&s=bGFuLXBvcnRhbC51b2IuZWR1Lmx5

Musayeva, A.A., Madatova, S.G., Mammadov, Y.A., Gasimov, A.I., Ahadova, K.N. (2020). Evaluation of the tax policy efficiency under uncertainty. Advances in Intelligent Systems and Computing (Conference Paper), 2020, AISC, p.512–518 https://doi:10.1007/978-3-030-35249-3_65

Rawls, J. (1999). A theory of justice. Harvard University Press.

https://www.hup.harvard.edu/file/feeds/PDF/9780674000780_sample.pd

Smith, A. (2007). An inquiry into the nature and causes of the wealth of nations    https://dn710908.ca.archive.org/0/items/cu31924030402717/cu31924030402717.pdf

Shabanov, Z., Hasanov, A., Abdullayev, K., Pironti, V., & Vivekanantharasa, R. (2025). Advancing Renewable Energy Through State Priorities and Sustainable Transition Policies. SocioHumania: Journal of Social Humanities Studies2(2), 56–78. https://doi.org/10.70063/sociohumania.v2i2.127

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