Taxation of tourism between health emergency and structural interventions
Journal Title: RIVISTA ITALIANA DI DIRITTO DEL TURISMO 
Author/s: Caterina Verrigni 
Year:  2020 Issue: 30 Language: Italian 
Pages:  16 Pg. 514-529 FullText PDF:  167 KB
DOI:  10.3280/DT2020-030030
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The pandemic emergency has imposed choices also from a fiscal point of view, functional to guarantee, on the one hand, advantageous measures for families and businesses, and, on the other, the revenue deriving from tax revenues. These measures also affected tourism, one of the sectors most affected by the COVID-19 emergency. The most relevant tax and financial measures reserved for the tourism sector are represented by the holiday tax credit, the IMU exemption and a subjective change relating to the tourist tax.

Caterina Verrigni, Taxation of tourism between health emergency and structural interventions in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 30/2020, pp. 514-529, DOI:10.3280/DT2020-030030

   

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