The Concept of Sustainability from the Perspective of Tax Law

The article addresses the systemic findings on the tax context of the concept of sustainable development. The objective of the paper is to identify and give rationale to the systemic relationships occurring between tax law and the concept of sustainability, expressed normatively in EU law. For the purposes of the research, it has been assumed that such a relationship exists. It results from the role tax law plays in shaping the internal market of the European Union. The issues centred around sustainable development are interdisciplinary and multifaceted. Their timeliness and importance (both scientific and utilitarian) have increased in connection with the first ESG reporting period, which falls in 2024. This article is based on scientific and research methodology. The analysis employs a dogmatic-legal method for the examination of EU law, a theoretical-legal method in relation to tax law and elements of the historical method in terms of the references to the genesis and evolution of the concept of sustainable development. The issues addressed in this paper, which pertain to the systemic relationships between tax law and the normative objectives of sustainable development, constitute a component of an international scientific discourse, particularly within the context of the EU.