I vincoli di destinazione delle imposte turistiche locali nell’ordinamento giuridico tributario e finanziario

The aim of tourism taxation is to procure public revenues that are usually earmarked to the protection and promotion of cultural, historical and artistic heritage. Thus, it is possible to implement a functional and promotional tax system focused on achieving not only the tax function by imposing taxes that affect the ability to pay, but also the extra-fiscal one in order to protect and promote cultural heritage, also through the hypothecation of the revenues. The paper focuses on two Italian tourist local taxes – city tax and landing tax – in order to analyse not only their classification among different kinds of levies and the regulatory evolution, but also the heterogeneous application in tourist cities. The article investigates on the qualification of the hotel keep as a withholding agent and his revenue and criminal liability too. Lastly, the paper focuses on the jurisprudential debate concerning the revenue hypothecation as well as public accounting profiles regarding local tourist taxes within new Italian accounting principles and public finance constraints.