As a high complexity process with profound implications on the economic, social and political aspects of life, the European integration seems bounded (circumscribed) to the evolution of social and economic systems on the “old” continent, targeting their development by its aim. In order to accomplish this, it is required to substantiate and implement, on suitable basis, development models and strategies both in the economic and social European system and in its subsidiary, on the level of each national economic and social system. In time, these models needed to be developed and adapted, and they still need to be, in accordance to the dynamic changes both of the social and economic systems and of the global system as a whole. Due to the interdependences between the processes in financial-monetary form, and the processes in natural-material form, these development models, also included fiscal variables. In this context, because the fiscal systems are actually subsystems in systems of a higher order (national social and economic systems), it is to be admitted that European integration laid the premises for the fiscal systems adaptation to the requirements of the national social and economic systems development, including in the context of reforming the European social models.

Such an adaptation process is a complex one, the highlighting and the delineation of the representative markers as milestones, being a basic requirement, mostly because this process is not an uniformly one, both in space and time, in the European Union. The justification for this is first found in the fact that within the European social and economic supra-system, there are five capitalist social and economic system versions, each one of them with its own development model: the Nordic model (Scandinavian model), the Anglo Saxon model, the Continental model, the Southern model and the “Catching-up” model. On the other hand, in the context of the European building construction, within each national economic and social system, the “hard core” of carrying-out and maintenance of national autonomy, is its own fiscal subsystem. In relation to these assertions, it is revealed that both the existence of a development model that fits several social and economic systems of Member States, and building an unitary fiscal system, are still far from achieving.

This comparative analysis, retrospectively outlines, a series of steps in the reforming of the European social models, also to be noted that the adaptation national fiscal systems according to the social and economic development requirements of each period, was particular conceived and differentiated applied, through their main components. It is to be delineated, as a first section, the adaptation of social and economic interrelations subsystems in monetary form which they mobilize and use fiscal resources. Related to this fact, it should be noted that in the context of globalization, we first see a growth of financial resources trend, including fiscal resources that are necessary for the support of social programs in stronger social and economic systems, and on the other hand, a growing need for social transformations in order to adapt the social and economic systems so that they can face competition. In this context it is to be admitted that the growth of financial resources (including fiscal resources) of the welfare state can be a decisive condition for the strengthening of the social cohesion within the European Union, as long as it is joined on the use allocation side based on rational criteria. In a second section of delimitation, it seems to be placed the adaptation of the subsystem of institutions that are involved in the organizing and conducting of fiscal relations, including the administration of fiscal resources.

The neglect of the interdependences between the components of each fiscal system can lead to making unrealistic assessments and proposals regarding their adaptation process to the requirements of European social models reform. Even more, in the context of producing destabilizing phenomena (recession, crisis, unemployment) which disrupt social and economic processes, the issue of fiscal sustainability may have most unwanted consequences.