The fiscal dimension of starred restaurants: aligning tourism, sustainability, and governance Paola Costanza Domenica De Pascalis1* Introduction. – I. The fiscal framework for starred restaurants. – II. “Inequalities” in the taxation of starred restaurants. – III. Starred restaurants and culinary tourism. – IV. Michelin-starred restaurants, ESG criteria and food waste management. – V. Fiscal incentives, tourism and environmental sustainability. – VI. Conclusions. This paper examines the taxation of starred restaurants, underscoring the tension between their characterization as luxury enterprises and their cultural, economic and environmental functions. Such establishments operate not only as drivers of culinary tourism but also as custodians of local heritage and catalysts for sustainable practices; nonetheless, they remain subject to fiscal regimes largely conceived for standard commercial activities. The analysis focuses on the Italian context - where haute cuisine is deeply intertwined with the “Made in Italy” brand and the safeguarding of regional agri-food and environmental assets - while situating it within a broader international perspective. By adopting this comparative lens, the paper argues that existing tax frameworks tend to underestimate the multidimensional value generated by starred restaurants, calling for fiscal policies capable of reconciling revenue-raising objectives with cultural preservation and sustainability imperatives. Keywords: Starred restaurants, taxation, culinary tourism, sustainability, fiscal policy INTRODUCTION Michelin-starred restaurants embody a distinctive intersection of luxury, cultural innovation and economic impact within the contemporary global DOI 10.60559/gl26 1 * PhD Candidate in Tax Law, University of Bari Aldo Moro, Italy.
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