Tourism and fiscal leverage: shadows and lights of a delicate balance between economic growth, fundamental rights and environmental sustainability Paola C.D. de Pascalis1 I. Introduction. – II. The shadows: the role of the tourist tax in the evolution of the tourism sector’s development. – III. The shadows: the effects of digitalization on the tourism sector in the prism of fundamental rights and taxation. – IV. The lights: Sustainable tourism and environment: towards a new vision of tourism taxation. – V. The lights: Cultural heritage and environmental taxation. – VI. Conclusions. Bibliography. This contribution examines the intersection of tax law and tourism, focusing on the challenges and opportunities that the development of this sector presents for individuals and, more broadly, for society. In fact, starting from the positive economic growth of the tourism sector, the aim is to focus on the negative consequences that arise from growth not supported by sound regulatory and management frameworks. In this context, the fiscal lever serves as a valid guarantee in response to current environmental problems and in defense of fundamental rights and principles. The paper, in fact, investigates how ongoing changes impact the rights of individual taxpayers, and how both international and local tax policies influence tourism, while addressing pressing challenges such as tax avoidance and the regulation of digital platforms within the tourism industry. The key may lie in a vision that begins with the central figure of this story: the tourist, seen both as a taxpayer and, more importantly, as a human being, extending this perspective to the future generations. Keywords: Tourism Sector, Tax Law, Fiscal Leverage, Environmental Taxation, Fundamental Rights, Sustainable Tourism, Cultural Heritage. DOI 10.60559/ijtthl2025-009 1 PhD in Tax Law at the University of Bari Aldo Moro, Faculty of Law and Lawyer. E-mail: paola.depascalis@ uniba.it
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