The article traces the main tax measures relating to the tourism sector in Italy and notes that exception made for some temporary measures, a real fiscal policy in favor of tourism in Italy cannot be said to exist. This underlies the poor competitiveness of the tourism sector in Italy, which does not allow the full exploitation of the potential linked to the extraordinary natural and artistic beauties concentrated in the country
Tourism in Italy – Tax Law Profiles
Farri F
2020-01-01
Abstract
The article traces the main tax measures relating to the tourism sector in Italy and notes that exception made for some temporary measures, a real fiscal policy in favor of tourism in Italy cannot be said to exist. This underlies the poor competitiveness of the tourism sector in Italy, which does not allow the full exploitation of the potential linked to the extraordinary natural and artistic beauties concentrated in the country
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