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L'emergenza coronavirus e il comparto turismo in Italia: considerazioni di politica fiscale

Francesco Farri

The paper analyses the importance of the tourism industry for the Italian economy and the impact that the coronavirus emergency may have on the sector. The main tax measures relating to the tourism branch in Italy are revisited and the attention is focused on the fact that, except for some temporary measures, a true fiscal policy in favor of tourism has never been implemented in Italy so far. It is highlighted, instead, how the sector crisis caused by the health emergency requires the definition of adequate fiscal policy strategies to support this industry.

Coronavirus emergency and tourism industry in Italy: tax policy considerations

Il saggio esamina l’importanza del settore turistico per l’economia italiana e l’im­patto che l’emergenza coronavirus potrà avere sul settore. Si ripercorrono le principali misure tributarie relative al comparto del turismo in Italia e si rileva come, con l’eccezione di alcune misure temporanee, non sia finora esistita in Italia una vera politica fiscale a favore del turismo. Si evidenzia come la crisi del comparto causata dall’emergenza sanitaria imponga, al contrario, la definizione di idonee strategie di politica fiscale a sostegno del settore.

1. The importance of the tourism sector for the Italian economy

The tourism sector generates a turnover of approx. 146 billion Euros [1], equivalent to almost 9% of the Italian GDP. The added value of the sector is approx. 88 billion Euros, and it corresponds to over 6% of the total national added value [2]. The outbreak of the coronavirus pandemic in January 2020 in China and, from February 2020, also in Italy and then in the rest of the world, has dramatically affected the world economy. Tourism is among the most impacted industries by the consequences of the pandemic. The lockout of most international borders, aimed at fighting contagion, has prevented the cross-border transits of both workers and travelers. Furthermore, the lockdown that many countries have imposed internally has also prevented domestic tourism from taking place. In Italy, in particular, the activities of hotels and restaurants were considered non-essential and, therefore, they were totally closed until further notice. For the quarter March-May alone, this implies a lower turnover for the industry, estimated at at least one fifth on an annual basis [3]. The losses, however, will not be limited to that, since in addition to spring tourism, summer tourism will also, unavoidably, be affected by the pandemic.

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