REFERENCES OF CONNECTING SOME FISCAL SUBSYSTEMS WITH OBJECTIVES OF ECONOMIC AND SOCIAL DEVELOPMENT

Regarding the extensive evolutionary process of human society, especially in the contemporary society context, there are revealed new issues related to the development of social and economic systems, and also the existence of some objective interrelations between them. In particular, we notice the interrelations between the economic growth and the human development, with the highlighting of some objective connections, such as those between the GDP amount, and the magnitude of distribution and redistribution processes in monetary form of GDP (both in the private and the public sectors) and the objective connections between the size of previously mentioned processes and the human development level. At the same time, in the same societal context, constituted as an integral part of the social and economic system, the fiscal subsystem, through its own complex content, needs to be adapted to the requirements of social and economic development, which also implies connecting it with objectives of this evolutionary and embracing process. Based on the previous objective connections, this approach needs to be distinctively conceived and differentiated applied, both in relation to the main structure elements of the fiscal subsystems and the features of social and economic systems. Mostly, in the countries seen as being on the first step of human development level hierarchy, the connecting of fiscal subsystems with the economic and social development goals, is a matter of high interest.