ABSTRACT
The aim of this paper is to present a research framework about the nature of megaprojects and the role of taxation in promoting their development in sustainable and environmental-oriented way: the precise scope of this research is indeed to give an overview of the relations between tax policies and megaprojects construction, also in light of the present context of Covid-19 pandemic spread. The framework adopts a research approach based on the study of legal and economic papers, regarding both the key aspects of megaprojects realization and the role of tax policies in preserving the environment and promoting sustainable activities. The outcomes of this research emphasize the crucial role tax authorities can play incombining the public interest in megaprojects – and in their positive impact on the whole community – and the need to prevent the environment degradation. This framework, should point out how relevant can be tax intervention during the development of megaprojects: due to the common understanding of “taxation" as a State's tool to address citizens and companies behaviors, tax policies should be used to allow the realization of megaprojects pursuing the environmental standards. This circumstance must be enhanced in the present context, where the early-approved European funds are intended to support the restart of national economies after the Covid-19 pandemic, and may also represent a stepped stone for the development of new sustainable megaprojects. The research is at preliminary stage:and it is desirable a future in-depth analysis of the most important tax aspects to be taken in consideration in megaprojects context, due to the lack, of studies about this subject.
