This paper examines the role of taxation in promoting megaprojects in a sustainable way. Megaprojects are designed to manage public utilities and to provide better services to the community, but their implementation has often irreversible environmental effects: that is why fiscal policies have a crucial role during their construction, both encouraging their financing and preventing the environment degradation. In this regard, the “double role” of taxation is clear: beyond providing tax reliefs to stakeholders involved in megaprojects, efficient tax policies are needed to promote sustainable megaprojects and to address the fiscal burden towards environmentally harmful activities.

Allena, M., Tax policies and sustainability in megaprojects, Megaproject Management - A multidisciplinary approach to embrace complexity and sustainability, G. GIAPPICHELLI EDITORE, TORINO -- ITA 2019: 89-93 [http://hdl.handle.net/10807/149893]

Tax policies and sustainability in megaprojects

Allena, M
2019

Abstract

This paper examines the role of taxation in promoting megaprojects in a sustainable way. Megaprojects are designed to manage public utilities and to provide better services to the community, but their implementation has often irreversible environmental effects: that is why fiscal policies have a crucial role during their construction, both encouraging their financing and preventing the environment degradation. In this regard, the “double role” of taxation is clear: beyond providing tax reliefs to stakeholders involved in megaprojects, efficient tax policies are needed to promote sustainable megaprojects and to address the fiscal burden towards environmentally harmful activities.
Inglese
978-88-921-3163-7
G. GIAPPICHELLI EDITORE
Allena, M., Tax policies and sustainability in megaprojects, Megaproject Management - A multidisciplinary approach to embrace complexity and sustainability, G. GIAPPICHELLI EDITORE, TORINO -- ITA 2019: 89-93 [http://hdl.handle.net/10807/149893]
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10807/149893
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