Effetti fiscali della pandemia

Abstract

The work examines the tax measures adopted in Italy to counter the pandemic crisis. These measures 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 meritorious behaviour during the pandemic crisis, and strengthening businesses and encouraging their relaunch and investment. This is followed by an overall assessment of the various measures, 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.