La fiscalità del turismo tra emergenza sanitaria e interventi strutturali

The pandemic emergency has imposed choices also from a fiscal point of view, functional to guarantee, on the one hand, advantageous measures for families and businesses, and, on the other, the revenue deriving from tax revenues. These measures also affected tourism, one of the sectors most affected by the COVID-19 emergency. The most relevant tax and financial measures reserved for the tourism sector are represented by the holiday tax credit, the IMU exemption and a subjective change relating to the tourist tax. [Publisher's text].