Acceso usuarios
‘Tax policy takes place in times of globalisation’, runs the invitation to the conference. This note focuses on the last notion. It examines the concept of globalisation, which is a major characteristic of capitalism, its free-trade aspect. A preliminary definition is required, since globalisation is often used without prior definition and even as a synonym of internationalisation. Thirty years ago it was not to be found in a dictionary. Another concept, the human rights is related to globalisation and is cherished by the globalisation’s supporters. It is the subject of a separate section. The hypotheses underlying the free-trade doctrine and the extent to which the facts correspond to them are discussed after that. The next part deals with the globalisation’s effects on the economic system, the culture and the social environment. The decline of capitalism since the eighties and still more its collapse in 2008 had heavy consequences for its essence and its outcome. This paper ends with some considerations on the future of globalisation, more particularly the American and European position in this respect. Nothing seems to stop its further triumphal procession.
