ODS en el Derecho Financiero y Tributario en la Universidad del País Vasco-Euskal Herriko Unibertsitatea

Abstract

In addition to instruments for capturing the resources needed to sustain public expenditures, taxes stand as tools of economic and social policy whose purpose is to meet the principles contained in our Constitution. The spirit of the social and democratic State of Law that advocates in its first article as superior values of the legal system freedom, justice, equality and political pluralism, and that is built in the Third Chapter of its Title I, coincides with the most part of the Sustainable Development Goals contained in the document "Transforming our world: the 2030 Agenda for Sustainable Development" adopted within the framework of the United Nations in 2015. This paper analyzes the role of the subject Financial and Tax Law in the incorporation of these SDGs, on the one hand, through the relevance of the role of taxes as tools of economic and social policy, emphasizing not only the relevance of more generalist taxes but also those of extra-fiscal taxes, and, on the other, empowering and mobilizing the students by providing them with an academic education to implement SDG solutions through the knowledge and skills acquired.