Sustainable tourism and circular taxation

Journal title RIVISTA ITALIANA DI DIRITTO DEL TURISMO
Author/s Antonio Uricchio
Publishing Year 2020 Issue 2019/27
Language Italian Pages 25 P. 340-364 File size 184 KB
DOI 10.3280/DT2019-027002
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

Circular taxation, as an essential model of a new tax system, is well suited to tourism, both because it appears suitable to limit the effects of this phenomenon on nature, the environment and natural heritage, contrasting the negative externalities that may derive from it, and because it can prove to be suitable for promoting sustainable and responsible tourism through facilitations for the benefit of those activities that meet environmental standards, guaranteeing the public use of natural and common goods. Tax relief institutions can influence the economy of tourism, contributing to its growth or declination according to objectives deemed worthy (e.g. promotion of sustainable tourism, cultural tourism, religious tourism, or more generally the quality and competitiveness of the sector, safeguarding efficient and rational use of natural and infrastructural resources, etc.). Particularly debated is the introduction of special taxes concerning tourism activities, both aimed at taxing the wealth produced by tourism businesses (exhibitors, tour operators, travel and transportation agencies, etc.) and the consumption of tourists, residents and non-residents. In this perspective, particular importance is given to tourism taxes of an environmental nature which are well-suited to the new models of the economy and circular taxation, as well as the use of purpose taxes in the tourism sector

Antonio Uricchio, Turismo sostenibile e fiscalità circolare in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" 27/2019, pp 340-364, DOI: 10.3280/DT2019-027002