TAX LAW FOR SUSTAINABILITY

The teaching aims to highlight the role of the fiscal variable in supporting sustainability

Knowledge of tax provisions that influence sustainability

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Introduction and Basic Concepts
 The concept of sustainability: environmental and social challenges; the UN
Sustainable Development Goals (SDGs); environmental, social, and governance
(ESG) factors.

 The concept of taxation and its function. Tax fundamentals: sources, nature,
structure, constitutional principles, and application.
The Role of Taxation in Promoting Sustainability
 Tax functions and SDGs: the use of taxation to combat inequalities; tax incentives to
promote renewable energy and sustainable technologies.
 Tax incentives for sustainability: fiscal policies supporting the circular economy;
incentives for innovation; VAT rate reductions for sustainable goods and services.
 Taxes as disincentives: behavioral taxation and externalities; taxes on alcohol,
tobacco, and so-called “sin taxes” (e.g., sugar tax); the role of consumption taxes in
sustainable development.
 European initiatives and own resources: the “polluter pays” principle as a response
to the climate crisis; Next Generation EU, the European Green Deal, and own
resources; the Carbon Border Adjustment Mechanism (CBAM); national
contributions based on the amount of non-recycled plastic packaging waste.
 Challenges in sustainable tax policies: tax inequalities and regressive effects; rule
of law; long-term effectiveness.
Sustainable Taxation and Enterprises
 Beyond regulatory compliance: towards responsible tax behavior; the role of ethical
considerations in corporate tax decision-making.
 The link between Corporate Social Responsibility (CSR) and tax governance.
 Tax transparency and accountability: Country-by-Country Reporting (CbCR);
mandatory tax disclosures.
 Incentives for innovation and sustainability: patent boxes for research and
development; tax credits for sustainable business models and other relief
measures.
 The fine line between tax planning and tax evasion: harmful tax practices and their
impact on sustainable development.
 The impact of institutional investors and ESG rating agencies on corporate tax
strategies.

lecture notes and handouts

Oral exam

oral

As regards the gradation of the grade (how the grades will be assigned), regardless of the attending or non-attending mode:
A. scores in the 18-22 range will be awarded in the presence of:
- sufficient knowledge and ability to understand applied in relation to the programme;
- sufficient ability to apply knowledge and understanding and judgment;
- sufficient communication skills, especially in relation to the use of specific language relating to the subject;
B. scores in the 23-26 range will be awarded in the presence of:
- good knowledge and ability to understand applied in relation to the programme;
- good ability to apply knowledge and understanding and judgement;
- good communication skills, especially in relation to the use of specific language relating to the subject;
C. scores in the 27-30 range will be awarded in the presence of:
- excellent knowledge and ability to understand applied in relation to the programme;
- excellent ability to apply knowledge and understanding and judgment;
- excellent communication skills, especially in relation to the use of specific language relating to the subject.

lectures and seminars

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.