SUSSIDIARIETA’ E FISCALITA’: UN NUOVO MODO DI CONCEPIRE IL CONCORSO ALLE SPESE PUBBLICHE?

Relations between public and private framework are progressively changing. Consciousness of taking part to public body is evolving in a new shape. In this framework a really important role is playing by the so called <> who, both individually and in an associate form, voluntarily take care of goods that have collective importance, and therefore "common" goods, which it is for the public authorities to protect. We’re talking about the so called <>. The purpose of this paper is to analyze possible relationship between taxation and <>. In particular we want answer the question of whether and to what extent taxes can be considered an incentive tool for <>, and whether the latter can be regarded as a new and modern shape of participation in public expenditures. In this framework the analysis will focused on income taxes and a possible solution suggested is using tax expenditures as a tool.