experiences demonstrate that well-calibrated fiscal policies can simultaneously support economic sustainability and tourism promotion. In conclusion, Michelin-starred restaurants occupy a pivotal position at the intersection of gastronomy and public policy. Recognizing their economic, cultural and touristic functions within fiscal frameworks is an opportunity to enhance the global appeal of local culinary destinations and preserve the intangible heritage embedded in high-end gastronomy. Properly aligned fiscal policies can thus transform taxation from a mere financial obligation into a lever for tourism growth and socio-economic equity. 522 PAOLA COSTANZA DOMENICA DE PASCALIS
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