Fiscalita’ locale, imprese e turismo: l’esperienza della Regione Sardegna

The Sardinian tourist system has a connotation sea-bathing highly seasonal and records a stream largely submerged of holidaymakers staying in second homes destined for tourist use. In this context, the taxation of tourist flows can be an effective instrument for offsetting the negative externalities to be pursued allocating revenue to the improvement of tourism services and environmental quality.
A further support lever can be represented by the introduction, in recent regional financial laws, of a greater maneuverability on central government taxes consisting in tax breaks and in the reduction of IRAP, as well as by the recent establishment of the urban free zone of the Sulcis-Iglesiente.