occur, radicalizing responses to situations that take on the characteristics of extraordinariness20. It is important to consider how in many countries, particularly in Italy, the government faces a chronic lack of financial resources and a large and public finance play a central role21, given the predominantly public nature of Italy’s cultural heritage. However, the importance given to the public resources does not exclude the need to encourage private sector involvement through tax incentives and publicprivate partnerships to support the conservation and enhancement of the heritage. In recent years, significant institutional responses have taken shape, among which stands out the introduction of the Art Bonus, a tax credit available to both individuals and businesses that make charitable contributions for the maintenance, protection, and restoration of public cultural heritage. This includes support for cultural institutions, museums, theaters, libraries, and public archives, as well as the restoration of historically significant buildings with the goal of to engage the private sector in the safeguarding and enhancement of cultural heritage, providing a substantial tax incentive for those who contribute to this cause. The different ways the Art bonus is applied in various countries reveal that its potential benefits are not consistently realized everywhere. In addition to this, based on what has been observed in recent months in major European cities due to overtourism, the political debate frequently returns to the topic of introducing entrance fees aimed at moderating the influx of daily tourists into big cities. In fact, is widely recognized that art cities play a crucial role in promoting sustainable tourism and preserving the country’s cultural heritage but the issue of entrance tickets for art cities remains a hot topic due to the minimal enforcement of relevant legislation. In conclusion, it can be observed how fiscal leverage plays a crucial role in shaping behaviors related to cultural heritage and the environment. On one hand, it can facilitate positive contributions by providing incentives for individuals and organizations that invest in cultural preservation. On the other hand, fiscal leverage can also serve a punitive function by imposing taxes or penalties on activities that harm cultural heritage. By balancing these two functions, fiscal policy not only encourages investment in cultural and environmental initiatives but also fosters a more responsible and engaged society. 20 Del Federico et al., 2021, p.7. 21 Cordeiro Guerra et al., 2019, p.138. 123 TOURISM AND FISCAL LEVERAGE
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