Autore
Pasquale, Alberto

Titolo
La riforma del credito d'imposta a supporto dell'industria cinematografica e audiovisiva italiana
Periodico
Economia della cultura
Anno: 2024 - Fascicolo: 4 - Pagina iniziale: 595 - Pagina finale: 614

Between 2023 and 2025, Italy's film and audiovisual sector underwent a significant regulatory reform, primarily involving the overhaul of the tax credit system established by Law 220/2016. The reform aimed to improve the efficiency and sustainability of public support, responding to budget overruns and a proliferation of unreleased films. Key changes included tighter eligibility criteria, spending caps on certain cost items, and reinforced distribution requirements. While intended to ensure better resource allocation and foster a more market-oriented industry, the new rules sparked controversy, especially among independent producers. This paper examines the motivations behind the reform, its main features, and the potential long-term implications for Italy's audiovisual policy framework.



SICI: 1122-7885(2024)4<595:LRDCDA>2.0.ZU;2-6
Testo completo: https://www.rivisteweb.it/download/article/10.1446/117175
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1446/117175

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