initiatives, and local sourcing, recognizing that high-end restaurants play a role not only in economic terms but also in cultural promotion, environmental stewardship, and tourism development. These cases demonstrate the potential of carefully designed fiscal measures to balance revenue collection with strategic objectives, transforming taxation from a mere financial obligation into a lever for fostering cultural, environmental, and touristic value. Ultimately, aligning fiscal policy with the multidimensional role of Michelinstarred restaurants can simultaneously address sustainability and cultural preservation, offering a model for integrating high-end gastronomy into broader policy objectives while preserving its economic viability and societal impact. VI. CONCLUSIONS The analysis of starred restaurants underscores the complex interplay between high-end gastronomy, fiscal policy, tourism development, and environmental sustainability. These establishments face significant structural and operational constraints, including high fixed costs, labor specialization, and complex bureaucratic requirements. Such factors can limit profitability and constrain investment within the hospitality sector, particularly for small rooted enterprises. Beyond their economic function, starred restaurants serve as territorial and cultural assets that actively shape destination branding and influence tourist behavior. By attracting international and domestic visitors, they generate significant spillovers across accommodation, transportation, local production and cultural services, effectively operating as catalysts for experience-oriented tourism. Their recognition enhances regional visibility, reinforces the identity of local culinary traditions and supports the promotion of national gastronomic heritage, positioning fine dining as a key instrument of both economic and cultural policy. Despite these contributions, current fiscal regimes frequently fail to acknowledge the multidimensional value of starred restaurants, treating them primarily as high-luxury enterprises subject to standard taxation. This gap highlights the potential of strategic fiscal interventions - including tax allowances for sustainable practices, investment in training and innovation and recognition of contributions to tourism development - as mechanisms to align economic incentives with broader policy objectives. Comparative international 521 THE FISCAL DIMENSION OF STARRED RESTAURANTS
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