May we give legitimacy and a legal shape to citizens' activities directed to our cultural heritage protection? Taxation (i.e. tax expenses) can encourage these activities? We may answer the first question that the evolving concept of the so said “sussidiarietà orizzontale” seems to be the most appropriate tool to give the actions of private citizens directed to take care of cultural heritage a legal framework. To answer the second question, we have to face the issue concerning the relationship between taxation and “sussidiarietà orizzontale”, notably if tax expenses can be considered, in any way, a developing tool for the latter. This paper aim to face these issues.
|Titolo della pubblicazione ospite||FINANZA PUBBLICA E MISURE TRIBUTARIE PER IL PATRIMONIO CULTURALE. PRIME RIFLESSIONI|
|Numero di pagine||16|
|Stato di pubblicazione||Published - 2019|
|Nome||DIRITTO TRIBUTARIO ITALIANO ED EUROPEO. SEZIONE STUDI ED ATTUALITÀ|