Abstract

[An available form of fiscal support: the Special Cultural Zone. Urban renewal, planned local development and support for culture] One of the key objectives in the coming years should be the recovery of urban spaces and their allocation to the development of art and culture, in particular in areas of our cities where places in which citizens can enjoy or experience art and culture are completely or severely lacking. Taxation can play a fundamental role and support local administrations in planning urban renovation and development in favour of the areas of culture and art: culture, art, urban environment and inclusion are the real challenge for the development of society during this millennium, especially in the most marginalized areas of our large cities. Therefore local administrators should be albe, within their territory, to establish "special cultural zones", in which highly preferential taxation - inspired by what is already provided for “special economic zones” – acts as a driving force and incentive for the recovery of urban spaces and of forms of art and culture in poor quarters and on the urban periphery. On the one hand, these are often large portions of urban territory without theatres, music, and art schools, or locations for events and exhibitions, but, on the other hand, they are full of disused or ruined buildings and land. Fiscal and administrative support to private individuals, associations, or public bodies, to enable them to obtain funds, both at a national and European level, can push for new forms of inclusion and, at the same time, for high-quality economic development.