Spopolamento, sviluppo sostenibile e incentivi fiscali per le zone montane

Tax and social incentives can contribute to rebalancing – in terms of restoring
distributive equity to the participation in public expenditure (art. 53 Cost.) – the
position of citizens of small mountain towns who pay the same taxes as those who live
in cities, but do not receive any type of service or are forced to bear additional costs in
order to be able to supply the same primary needs.
According to this vision, the Free Mountain Zones (ZFM), the Advantageous Tax
Zones (ZFV) and the provision of a specific statute dedicated to "mountain taxation”
can represent useful tools for revitalizing the productive activity and repopulation of
these mountain marginal areas.