Skip to Main Content (Press Enter)

Logo UNISS
  • ×
  • Home
  • Degrees
  • Courses
  • Jobs
  • People
  • Outputs
  • Organizations
  • Third Mission
  • Expertise & Skills

Logo UNISS

|

UNIFIND

uniss.it
  • ×
  • Home
  • Degrees
  • Courses
  • Jobs
  • People
  • Outputs
  • Organizations
  • Third Mission
  • Expertise & Skills
  1. Outputs

“Fiscalità di “vantaggio” per le imprese e compensazione della condizione insulare”,

Academic Article
Publication Date:
2026
Short description:
“Fiscalità di “vantaggio” per le imprese e compensazione della condizione insulare”, / Scanu, Giuseppe Giovanni. - In: RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO. - ISSN 2280-1332. - (2026).
abstract:
Insularity represents a "distorting" factor that influences the political,
economic and social dynamics of citizens and companies located in
those territories and creates a competitive disadvantage due to the in-
creased costs for those who work and live on the islands in terms of
mobility (of people and goods), energy supply, access to healthcare,
costs of managing business activities, especially in the start-up phase.
This also affects the process of human capital formation. Although this
data is widely shared, both nationally and at the EU level, what is mis-
sing is a real change of pace that, from the programmatic affirmation of
the insular factor and the recognized competitive dystonia, leads to fil-
ling insularity with content.
Iris type:
1.1 Articolo in rivista
Keywords:
fiscalità vantaggio, insularità, competitività, costi, perequazione
List of contributors:
Scanu, Giuseppe Giovanni
Authors of the University:
SCANU Giuseppe Giovanni
Handle:
https://iris.uniss.it/handle/11388/386412
Published in:
RIVISTA TRIMESTRALE DI DIRITTO TRIBUTARIO
Journal
  • Use of cookies

Powered by VIVO | Designed by Cineca | 26.7.0.0