La fiscalità delle città d’arte nella prospettiva comparata

Tax measures for art cities must consider the criticality of these places due to the massive influx of tourists and the consequent additional costs for local administrations (and, therefore, for residents) and the scarcity of resources in the absence of its own tax autonomy.
The tourist tax is the most congenial model of taxation applied to tourism, together with road pricing tools to regulate vehicle circulation and tickets for access to destinations with greater tourist appeal
The disharmonious application of VAT to hotel and restaurant services can lead to a competitive gap within the EU because of the sensitivity of demand considering that Mediterranean competitors apply rates lower than in Italy.