About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

11 Eur. Tax Stud. I-1 (2021)

handle is hein.journals/eurotaxs12 and id is 1 raw text is: Comparative studies - referato https://doi.org/1 0.6092/issn.2036-3583/14497 Studi Tributari Europei. Vol.11 (2021) ISSN 2036-3583 Effetti fiscali della pandemia Giuseppe Melis Pubblicato: 21 settembre 2022 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 control activity of the tax offices, rewarding those who distinguished themselves with particularly mer- itorious behaviour during the pandemic crisis, and strengthening businesses and encouraging their 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 to raise the additional revenue needed to meet financial needs. Il lavoro esamina le misure fiscali adottate in Italia per contrastare la crisi pandemica. Si tratta di misure che hanno inteso fronteggiare la crisi di liquidita, prorogare gli adempimenti tributari e sospendere l'attivita di controllo degli uffici, premiare coloro che si sono distinti con un compor- tamento particolarmente meritevole durante la Pandemia, rafforzare le imprese ed incentivarne il rilancio e gli investimenti. Segue una valutazione d'insieme delle varie misure, un'analisi delle possibili misure fiscali di medio-lungo periodo e una riflessione su come procacciare le maggiori entrate necessarie per fronteggiare le esigenze finanziarie. Keywords: Pandemic crisis; Tax measures. Giuseppe Melis: LUISS (Italy) M gmelis@luiss.it Full Professor in Tax Law. Copyright © 2021 Studi Tributari Europei The text in this work is licensed under the Creative Commons Attribution-NonCommercial License. https://creativecommons.org/licenses/by-nc/4.0/ 1-1

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most