VI. CONCLUSIONS The path outlined in this paper has demonstrated the need in the tourism sector for an interdisciplinary and international perspective that starts from a new understanding of the “tourist”, viewed as both a taxpayer and a human being. This does not imply a complete abandonment of the specificities inherent to each of the countries considered, but rather the development of a strategy capable of making the uniform and functional implementation of already successfully tested solutions in addressing the identified challenges. This reasoning also aligns with the legal debate surrounding the concept of environmental taxation, which has thus far highlighted significant issues regarding the correct legal definition of environmental taxes and the justification for such taxes in terms of taxpayers’ capacity. In fact, the pandemic crisis has made the need for a European fiscal policy even more evident and has paved the way toward this goal, which is commonly linked to both the challenges and opportunities associated with tourism. As Franco Gallo22 has stated, the climatic, economic, and social changes we are witnessing underscore the necessity for “a new European tax system that, while not abolishing the fiscal responsibility of states, provides both them and the EU with the resources to exercise the powers conferred to them.” Only in this way can greater clarity and uniformity be ensured in the actions taken by states and the effects they aim to achieve. Furthermore, as often noted by great people throughout history, the word “crisis” in Chinese consists of two characters: one represents the danger, and the other an opportunity. BIBLIOGRAPHY Alfano R., (2012) Tributi ambientali. Profili interni ed europei. Giappichelli Editore: Torino, IT. Alvisi, C. (2007) Il diritto privato del turismo nell’ordine giuridico del mercato. Giappichelli Editore: Torino, IT. Chiti, M.P., (1970) Profilo pubblico del turismo. Giuffré: Milano, IT. 22 Former President of the Italian Constitutional Court. 124 PAOLA C.D. DE PASCALIS
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