to internalize environmental and social externalities while simultaneously reinforcing the cultural and territorial mission of haute cuisine. V. FISCAL INCENTIVES, TOURISM AND ENVIRONMENTAL SUSTAINABILITY Given the multifaceted contributions of Michelin-starred restaurants to tourism, fiscal policy can function as a strategic tool to foster sustainable practices, regional development and the promotion of national identity. Several countries have introduced targeted measures to alleviate the fiscal burden on high-end restaurants while simultaneously incentivizing behaviors that generate broader social, economic, and environmental benefits. These measures often include tax allowances for staff training, investment in culinary innovation, heritage preservation, and environmentally sustainable operations, as well as incentives tied to tourism promotion and regional branding. In the Italian context, although the integration of fiscal policy with cultural and environmental objectives remains relatively limited, the potential is considerable. Tax relief or credits could be designed to reward restaurants that implement circular economy principles, minimize food waste, source ingredients locally, or reduce energy consumption, thereby contributing to environmental sustainability. Such measures would not only reduce operational costs but also strengthen the environmental credibility of high-end gastronomy, aligning fiscal policy with contemporary sustainability standards and global best practices13. Similarly, fiscal recognition of restaurants’ contributions to culinary tourism could encourage investment in activities that enhance the tourist experience, including cooking classes, wine and food tours, gastronomic festivals, and collaborations with local producers. By explicitly linking fiscal incentives to measurable outcomes in tourism and sustainability, governments could ensure that Michelin-starred establishments act as engines of regional development and cultural promotion, rather than being perceived solely as elite commercial entities. Internationally, various policy frameworks offer instructive examples of how fiscal instruments can support the broader functions of haute cuisine. In some countries, governments provide tax incentives for training, sustainability 13 G. Grinberga-Zalite, A. Zvirbule, ESG Investing Issues in Food Industry Enterprises: Focusing on On-the-Job Training in Waste Management - Social Sciences, 2022 ; L. Conca, F. Manta, D. Morrone, P.Toma, The impact of direct environmental, social, and governance reporting: Empirical evidence in European-listed companies in the agrifood sector, Business Strategy and …, 2021 - Wiley Online Library. 520 PAOLA COSTANZA DOMENICA DE PASCALIS
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