Just to give an idea ( but I'm far from being an authority).
You may have a look at Peterseon, Theory Of Arithmetic.
So, for example, $S(0) = S(\emptyset)= \emptyset\cup\{\emptyset\}=\{\emptyset\}$.
Call this number: " number 1". Hence : $1 =\{\emptyset\} =\{0\}$ by definition.
Note : continuing the process , you will get this ( at first sight) " strange" result that every natural number is the set of all its predecessors.
- Then state two rules in order to define addition as a function taking as input any couple of natural numbers ( that is, any element of the cartesian product $N\times N$ ) and sending back as output an element of $N$ (meaning that addition is an operation on $N$):
(1) $n+O=n$ ( $n$ being any natural number)
(2) $n+ S(m) = S (n+m)$ ( $n$ and $m$ being any natural numbers).
Note : the rules mean that, $a+b= a$ if $a = O$ and that $a+b= S(a+ $ predecessor of $b$) if $b\neq 0$.
$3+2 = 3+S(1) = S(3+1) = S (3+S(0))= S S( 3+0) = SS(3) =S(4)= 5$.
( 5 being " the successor of 4" by definition).
- As to substraction, onece you have defined the integers ( using an equivalence relation on the set of couples of natural numbers) , you can say that :
$n-m = n+(-m)$.