Structural Fiscalistics as Ontology The Minimal Conditions for Fiscal Institutional Existence

This paper establishes a minimal ontological criterion for the existence and intelligibility of fiscal–institutional systems in modern societies. It treats jurisdictional boundaries and generational succession not as contextual variables, but as constitutive dimensions of continuity. Institutional existence is formalized as a space–time requirement: cross-jurisdiction fiscal movement (X) and intergenerational post-tax capacity (Y) must jointly remain non-zero under a going-concern constraint. Within this formulation, tax law operates as a structural filter and hinge that determines the admissible pathways through which public capital (pre-tax, institution-bound) and private capital (post-tax, transferable) are classified, converted, and routed across boundaries and across generations. The paper offers neither policy prescriptions nor causal claims. Its contribution is definitional: it specifies when a fiscal–institutional arrangement remains an institution—coherent and reconstructible across space and time—and when it collapses into non-system states through closure or generational discontinuity. Positioned alongside “conditions of possibility” traditions in social theory, the paper proposes Structural Fiscalistics as an upstream analytic layer for rendering rule-dense governance environments structurally readable prior to interpretation or reform.