Data di Pubblicazione:
2020
Citazione:
Note in tema di "impresa culturale e creativa" / Fregni, Maria Cecilia. - In: RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE. - ISSN 0035-6131. - LXXIX:3(2020), pp. 291-321.
Abstract:
Cultural and creative industries (CCI) are a growing phenomenon of international, EU and domestic interest. They consist of a heterogeneous set of bodies which are very different in size, where the widest choice is made possible in terms of the most appropriate legal form - such as the non-profit or for profit purpose. CCI also represent an established reality, to the point of asking whether they do not deserve even an ad hoc discipline, a specific “statute”, which cannot result only in just some occasional support measures, but should rather be framed in a systematic context. This article will take into account the plurality of levels and actors, starting from the defining question, which appears far from settled, because depending on the inclusion of important sections. The definition of CCI ultimately affects not only the assessment and measurement of the economic impact of the sector in relation to the economy of a State, but also the public or private instruments to be put in place in order to implement their potential. The issue of support measures, both at EU level and at national level, is particularly pivotal, going down to regional and local levels. In Italy, with the 2018 Stability Law (Article 1, paragraphs 57-60, L. 27 December 2017, n. 205), a specific provision of a fiscal nature was introduced, which has not yet been implemented, due to the lack of the necessary ministerial decrees: nonetheless (and despite its flaws) this new rule can be positively considered as a first step towards a redefinition of the whole sector. In the final part of the article, cultural and creative industries are called to play a leading role towards a new approach, which should lead to a greater balance between economic capacity, social capacity and cultural capacity. Finally, the overall picture of the phenomenon is still unclear: despite the considerable potential, CCI are still largely undervalued, especially as regards their ability to access capital and start-up funding. At the same time, there is a need for targeted forms of support, especially at the most sensitive stages of the activity (such as the starting moment), and for the creation of common networks and platforms, which can help to structure and strengthen the sector itself. In addition, some aspects need a further clarification; among them, the relationship between public and private funding, between wealth and cultural value, as well as the undeniable differences within the genus.
Tipologia CRIS:
Articolo su rivista
Keywords:
Cultural and Creative Industries, Definition, UNESCO, UE Cultural Policies, Cultural Capacity, Economic Support Measures, Tax Benefits
Elenco autori:
Fregni, Maria Cecilia
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