The impact of taxation on the development of wine tourism
Journal title RIVISTA ITALIANA DI DIRITTO DEL TURISMO
Author/s Paola Milioto
Online First 4/11/2025 Issue 2025/Online First
Language Italian Pages 24 P. 1-24 File size 259 KB
DOI 10.3280/DT2025-19895
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Tax regulations can play a fundamental role in the development of the wine tourism phenomenon, conditioning the choices of traders whenever better tax treatment is given to certain activities carried out within a rural wine-growing context, compared to the same activities devel-oped outside it. This, not without friction with the principle of fiscal equality. This situation contributes to create both friction with the principle of equality and to greatly affect the tourist development of some areas to the detriment of others.
Paola Milioto, L’impatto della fiscalità sullo sviluppo dell’enoturismo in "RIVISTA ITALIANA DI DIRITTO DEL TURISMO" Online First/2025, pp 1-24, DOI: 10.3280/DT2025-19895