Note critiche su agevolazioni tributarie e Terzo settore

Third sector-entities participate in the management of activities of general interest, in a new collaboration with the PA inspired by horizontal subsidiarity. They stand beyond the market, but before the public sector, and cannot therefore fall under the ordinary regulations — that were designed for entities that instead operate in the market. Since they stand alongside the public administration in the care of general interests, TSEs do not properly contribute to public expenditures: they directly provide for the activities that those expenditures should finance, instead. The income tax discipline reflects this new framework, whereby tax reliefs mostly concern private persons supporting TSEs, not the latter, which remain — as mentioned — outside the tax levy.