The paper analyses the importance of the tourism industry for the Italian economy and the impact that the coronavirus emergency may have on the sector. The main tax measures relating to the tourism branch in Italy are revisited and the attention is focused on the fact that, except for some temporary measures, a true fiscal policy in favor of tourism has never been implemented in Italy so far. It is highlighted, instead, how the sector crisis caused by the health emergency requires the definition of adequate fiscal policy strategies to support this industry
Coronavirus emergency and tourism industry in Italy: tax policy considerations
Farri F
2020-01-01
Abstract
The paper analyses the importance of the tourism industry for the Italian economy and the impact that the coronavirus emergency may have on the sector. The main tax measures relating to the tourism branch in Italy are revisited and the attention is focused on the fact that, except for some temporary measures, a true fiscal policy in favor of tourism has never been implemented in Italy so far. It is highlighted, instead, how the sector crisis caused by the health emergency requires the definition of adequate fiscal policy strategies to support this industryFile in questo prodotto:
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NDS Tourism and coronavirus.pdf
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Descrizione: 11. Coronavirus emergency and tourism industry in Italy; tax policy considerations
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