In Italy taxation of agriculture sees the promotional dimension of the Treasury and revenue targets in juxtaposition, usually conjugated with the need to ensure continuity of the taxation structure of a sector which is rapidly changing. If in the past, agriculture constituted the real backbone of the Italian economy, in more recent times it has had to face a radical change both in economic and legal terms. In the face of an increasing attention paid by institutions to other sectors that already after World War II, called for greater state intervention supporting the intense infrastructural development (chemistry, steel, engineering, computer science and mechatronics), agriculture has changed in appearance and in the relationship with an increasingly global and competitive market. The success of intensive farming was followed by a mechanized agriculture and a vertical integration of the production cycle, which is no longer restricted to the growing, harvesting and primary processing of the product but rather extended to its processing, packaging, trade policies (concentration of supply and advanced marketing) and even to the integration of agriculture with tourism. On the "outside," however, the Italian companies have tried to assert the high quality of their products in Mass Market Retailing and have had to deal with Community regulations which often are unable to understand our typical products and the strong points of our agricultural and food system. All these factors have affected the concept of agricultural enterprise, they have altered the size and their role played in the national economy. They have significantly influenced the role of the state, initially very active in promoting land reform and agricultural development (i.e. the era of irrigation and rural water boards, of farmers' cooperatives and land reclamation consortia), but later more cautious, attentive of the strict prohibitions of granting state aid and more interested in the organization of the agricultural activity, and the autonomy of a productive sector, which has become in time less strategic. The aim of this article is not to pass judgement on this transition and its present and future consequences. We will limit our analysis to highlighting the parallel evolution of Italian and European common agricultural law. The legislator had to "keep up" with the changes, adjust the rules to the principles, addressing the phenomenon in an evolutionary manner and dilating the traditional legal categories. Tax law has participated in this change, building and maintain a "favour" for the taxation of activities in a sector which has rapidly lost other forms of support. The support of the Italian agricultural system, in other words, has gone from a "physical" to a "legal" type by an incisive government intervention to an indirect promotion, mainly based on the criterion of the average income taxation - instead of voluntary disclosure taxation - of an increasingly growing number of individuals. The sensitivity has also changed towards business combinations, which are no longer hindered, but rather favoured by the tax authorities. The approach to the taxation of real estate and relative plants (even those functional to the production of renewable energies) has changed, albeit with solutions that have appeared in some cases, too cumbersome. The mainstay of agriculture taxation institutions appear, however, sufficiently stable and destined to live with the knowledge, of the Italian Financial Administration, the relative weak position of the industry in contemporary economics. This, on the one hand, strengthens the size of the promotional purposes of tax rules for agriculture; on the other hand, it favours a substantial stability in the relations with the tax authorities in the implementation of taxes and the exercise of control functions that in other sectors of the economy, often assume a more hostile attitude.
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|Titolo:||Evolution of agricultural taxation in Italy|
SELICATO, GIANLUCA (Corresponding)
|Data di pubblicazione:||2017|
|Appare nelle tipologie:||2.1 Contributo in volume (Capitolo o Saggio)|