Capacità contributiva e “agenda” del terzo millennio: dalla tutela dell’ambiente all’economia circolare

The relationship between the principle of ability to pay and the objectives of the 2030 Agenda, placed at the basis of the green deal, could appear tenuous and distant, if not even non-existent. Yet, the need to complete the ecological transition, taken as an absolute priority to ensure a future for the planet and as a necessary challenge to cope with environmental emergencies, requires the adop tion of complex tools and policies, including financial and fiscal interventions. In this perspective, the overcoming of the linear economy and the arrival towards a circular type of development model require a commitment on the part of the tax legislator, called to support this change and to enhance the promotional dimen sion of the tax to implement sustainable development models

il contributo analizza la capacità contributiva nel prisma dell'economia circolare