Effetti fiscali della pandemia

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.