Search results for " common goods"

showing 4 items of 4 documents

Gli aspetti fiscali delle attività di rigenerazione e riuso di beni a fini di interesse generale.

2017

E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all'opera prestata dai privati nell'attività di rigenerazione e riuso di beni di interesse comune? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura di beni comuni ai più diversi livelli (beni immobili o mobili concernenti il patrimonio artistico/culturale o, più in generale, fruibili da una collettiv…

May we give legitimacy and a legal shape to citizens' activities directed to regeneration and re-use of goods of common interest? Taxation (i.e. tax expenses) can encourage these activities? We may answer the first question that the evolving concept of the so said “sussidiarietà orizzontale” seems to be the most appropriate tool to give the actions of private citizens directed to take care of common goods (i.e. cultural heritage or goods that can be used by a given community) a legal framework. To answer the second question we have to face the issue concerning the relationship between taxation and “sussidiarietà orizzontale” notably if tax expenses can be considered in any way a developing tool for the latter. This paper aim to face these issues.Settore IUS/12 - Diritto Tributario
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A different role of taxation. Using fiscal leverage as an incentive to foster regeneration of common goods and improve the performance of public gove…

2019

The paper analysis the possibility of using fiscal leverage as an incentive to foster policy of regeneration of common goods. Regeneration of urban goods and spaces not only shows some points in common with the so-called circular economy, but – trough the role played by private citizens who, by substituting or collaborating with public administrations, participate in reuse of goods and urban spaces – may also be considered as an efficient example of public and private cooperation, aiming to improve the level of well-being of the community. Thus, it may be argued that regeneration and taxation have an, at least partially, coinciding aim. Both pursue a general interest: regeneration in a most…

taxation regeneneration common goods circular economySettore IUS/12 - Diritto Tributario
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Dealing with abnormal business growth by leveraging local area common goods: an outside-in stakeholder collaboration perspective

2020

PurposeThe purpose of this paper is to illustrate how for a business located in a local area that does not portray the characteristics of the “Silicon Valley” stereotype, developing a strategy that pretends to autonomously set its boundary spanning may lead to unsustainable growth.Design/methodology/approachThis work suggests Dynamic Performance Management (DPM) as a method to implement an outcome-based view of sustainable development of small- and micro-sized organizations in their own context. A case study shows how collaboration between the public and the business sector may improve local area's outcomes and develop common goods in the context.FindingsAmong the “abnormally-grown” small-a…

Process managementPerformance managementinteractive learning environmentStrategy and ManagementBoundary spanningContext (language use)context-based firmSettore SECS-P/07 - Economia Aziendale0502 economics and businesscommon goodsmesBusiness sector050207 economicsContext-based firmsSustainable developmentpaper type research paper05 social sciencesCommon goodsStakeholderdynamic performance managementSMEs; Collaboration; Dynamic performance management; Common goods; Context-based firms; Interactive learning environmentGeneral Business Management and AccountingcollaborationWork (electrical)SustainabilityBusiness050203 business & management
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Living in Dignity in the XXIst Century: Poverty and Inequality, a paradox in Societies of Rights and Democracy?

2013

In 2010, The Council of Europe Social Cohesion, Research and Early Warning Division and the Directorate General of Employment, Social Affairs and Inclusion of European Commission launched the project entitled "Human rights of people experiencing poverty". This Guide is therefore the outcome of the meetings, exchanges of experiencex and theoretical discussions between more than 50 experts from academic, associative and trade union circles, and from individuals who, for various reasons, can be regarded as direct witness of contemporary poverty. Part I of this guide begins with the analysis of the inequalities in wealth distribution and of their effects in terms of insecurity and rising povert…

démocratiedemocracyDroits humains; démocratie; pauvreté; biens communspovertyHuman rights; democracy; poverty; common goodscommon goodsDroits humainHuman rightbiens communspauvreté
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