Structural Fiscalistics as Ontology: The Minimal Conditions for Fiscal Institutional Existence.

Abstract

This paper establishes a minimal ontological condition for the existence and intelligibility of fiscal–institutional systems in rule-dense environments. It argues that institutional analysis becomes incomplete when cross-jurisdictional fiscal movement and intergenerational succession are treated as contextual variables rather than constitutive dimensions. The paper formalizes institutional existence as a joint condition in which horizontal fiscal continuity and vertical post-tax transmission must remain simultaneously operative under a going-concern constraint. Within this formulation, tax law is treated as a structural filter that defines admissible pathways through which pre-tax public capital and post-tax private capacity are classified, converted, and routed across jurisdictions and across generations. Institutional operations are rendered as structured environments in which inputs are processed through rule-bound interfaces, rather than as collections of policies or outcomes. The paper specifies this minimal condition using a coordinate-based constraint expressed as F^GC = X × Y, where X denotes cross-jurisdictional fiscal movement and Y denotes intergenerational post-tax capacity. The superscript GC represents a going-concern constraint under which institutional existence is treated as operative only when both dimensions remain non-zero. When either dimension collapses, the system transitions into closure or generational discontinuity, rendering institutional continuity non-operative. Positioned at the pre-analytical level, the contribution is definitional rather than evaluative. The framework provides a structural method for rendering fiscal–institutional systems observable prior to doctrinal interpretation or empirical assessment, enabling cross-domain applicability in taxation, administrative governance, education systems, and other rule-bound environments.