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.