Unconventional sides of sustainability and innovation. A more friendly "tax procedural environment"

Tax Authorities' effort to support the growth and the development of a competitive business ecosystem has to be addressed to reduce the burden of sustaining the complexities and the problems arising from tax procedures. The paper is focused on the importance of a transparent, accessible, and trustworthy "tax procedural environment" in connection with some less investigated sides of sustainability and innovation. Indeed, the institutional dimension of sustainability includes the interaction between authorities and members of the society especially considering how institutions perceive the response from the citizens and their expectations and how they improve the mutual relationship to address the goals for sustainable development. Moreover, innovation - intended as a new way of thinking and implementing new solutions and new methods - plays a crucial role.