The work examines the tax measures adopted in Italy to counter the pandemic crisis. These mea-sures aimed at tackling the liquidity crisis, extending tax obligations and suspending the controlactivity of the tax offices, rewarding those who distinguished themselves with particularly mer-itorious behaviour during the pandemic crisis, and strengthening businesses and encouragingtheir relaunch and investment. This is followed by an overall assessment of the various mea-sures, an analysis of possible medium- to long-term tax measures, and a consideration of how toraise the additional revenue needed to meet financial needs.

Effetti fiscali della pandemia / Melis, Giuseppe. - In: STUDI TRIBUTARI EUROPEI. - ISSN 2036-3583. - 11:(2021), pp. 1-13.

Effetti fiscali della pandemia

Giuseppe Melis
2021

Abstract

The work examines the tax measures adopted in Italy to counter the pandemic crisis. These mea-sures aimed at tackling the liquidity crisis, extending tax obligations and suspending the controlactivity of the tax offices, rewarding those who distinguished themselves with particularly mer-itorious behaviour during the pandemic crisis, and strengthening businesses and encouragingtheir relaunch and investment. This is followed by an overall assessment of the various mea-sures, an analysis of possible medium- to long-term tax measures, and a consideration of how toraise the additional revenue needed to meet financial needs.
Pandemic crisis; Tax measures
Effetti fiscali della pandemia / Melis, Giuseppe. - In: STUDI TRIBUTARI EUROPEI. - ISSN 2036-3583. - 11:(2021), pp. 1-13.
File in questo prodotto:
File Dimensione Formato  
210-14497-Article Text-59395-1-10-20220921 (1).pdf

Open Access

Tipologia: Versione dell'editore
Licenza: Creative commons
Dimensione 92.3 kB
Formato Adobe PDF
92.3 kB Adobe PDF Visualizza/Apri
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11385/221178
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact