TAX LAW FOR SUSTAINABILITY

The course aims to provide students with the understanding of the role of tax law as a tool for orienting economic and corporate behavior towards sustainability objectives. It examines how the tax system influences corporate strategic decisions, affects competitiveness, reputation, and long-term value creation, and can be used to promote environmental, social, and governance (ESG) sustainability.
The course puts particular emphasis on the analysis of tax measures designed to encourage sustainable practices, the assessment of their effectiveness and consistency with fundamental principles of tax law, and the interaction between tax law, ESG regulation, and public policies. By the end of the course, students will be able to interpret and apply sustainability-related tax rules, assess legal and compliance risks, and adopt a critical approach to sustainability-oriented tax policies.

By the end of the course, students will be able to understand how tax law concretely affects corporate strategic and operational decision-making in relation to environmental, social, and governance objectives. They will have acquired an applied understanding of the main tax measures and instruments relevant to the implementation of corporate sustainability strategies, as well as of their impact on competitiveness, economic performance, and long-term value creation.
The course will enable students to develop the skills required to align tax choices with a company’s ESG strategies, by assessing related opportunities, regulatory constraints, and risk profiles. Upon completion of the course, students will be able to analyse and manage the main legal, compliance, and reputational risks associated with sustainable taxation. Students will also have developed the ability to clearly and effectively communicate the tax implications of ESG strategies to internal and external stakeholders, and to independently update their knowledge in a continuously evolving regulatory environment.

There are no specific prerequisites: the first part of the course will provide basic knowledge of tax law to enable even those who have not taken the exam in this subject to attend the course.

MODULE 1 [Lectures 1–5] – Fundamentals of Tax Law for Business
Alignment module: provides the essential foundations for students with no prior background in tax law, with a business-oriented approach.

Lecture 1 – Course introduction and sources of tax law
[The role of tax law in the economic system; sources of tax law: constitutional, legislative, and EU; taxation and business activity]

Lecture 2 – Principles of tax law and classification of taxes
[Constitutional principles (ability to pay, progressivity, legality); interpretation of tax principles from an ESG perspective; classification of taxes]

Lectures 3 and 4 – Personal income tax (IRPEF)
[Tax base, taxpayers, and structure of the tax; implications for entrepreneurs and employees]

Lecture 5 – Corporate income tax (IRES) and VAT
[IRES: business activity, taxable income, and ability to pay; VAT: neutrality and impact on business decisions]

MODULE 2 [Lectures 6–9] – Environmental Taxation and the Ecological Transition at the National Level

Lecture 6 – Taxation, business, and sustainability: the framework
[Taxes as policy instruments; taxation and sustainable development (UN Agenda 2030); from “paying taxes” to corporate tax responsibility; tax morale, tax governance, and tax transparency; tax competition vs sustainability; the role of the CFO and tax manager in ESG strategy]

Lecture 7 – Green taxation
[Taxation as an incentive/disincentive for corporate behaviour; environmental taxes: functions and limits; the “Environmental Tremonti Law” and the incremental approach]

Lecture 8 – Tax incentives for environmental sustainability
[Tax credits and incentives: energy efficiency, circular economy, renewable energy, green investments (e.g. Transition 4.0 Plan); tax credit for eco-sustainable packaging and recycled products; incentives for energy-intensive companies (including state aid considerations); tax credit for asbestos remediation; cost–benefit analysis for businesses]

Lecture 9 – Taxation and sustainable innovation
[R&D, green innovation, and tax incentives; patent box regimes and sustainable innovation; taxation and technology transfer]

MODULE 3 [Lectures 10–12] – Taxation, Social Sustainability, and Corporate Governance

Lecture 10 – Taxation, labour, and redistribution
[Redistributive function of the tax system; labour taxation and employment decisions; tax treatment of corporate welfare; fringe benefits and work–life balance; welfare as an ESG lever]

Lecture 11 – Tax planning, avoidance, and sustainability
[BEPS and aggressive tax planning; national and EU anti-avoidance rules; legal, reputational, and strategic risks; the boundary between lawful tax planning and unsustainable practices]

Lecture 12 – Tax governance, compliance, and ESG reporting
[Cooperative compliance; tax control framework; role of management and the board of directors; tax disclosure in sustainability reporting; transparency]

MODULE 4 [Lectures 13–15] – The European and International Dimension of Sustainable Taxation

Lecture 13 – State aid between anti-avoidance and the assessment of business incentives
[Concept of state aid in tax matters; landmark cases (Apple, Google, Amazon); exclusions and compatibility of “green” state aid]

Lectures 14 and 15 – European sustainability initiatives
[The “polluter pays” principle; ETS and CBAM; environmental excise duties; the EU’s environmental ambitions]

There is no single mandatory textbook for this course, as the topic of taxation and sustainability is constantly evolving and no comprehensive reference text currently exists. The professor will provide dedicated lecture slides and reading notes, which will be sufficient for exam preparation.
In addition, a selection of supporting materials (academic articles and book chapters) will be made available throughout the course. These materials are specifically chosen to be accessible both to students with no prior background in tax law. All materials will be introduced and contextualised during the course.

The exam will be conducted orally and will last approximately 20 minutes. It will consist of 3–4 questions related to the different modules of the course, with a progressive level of difficulty: starting from basic concepts and, if appropriate, moving on to more specific aspects.
The aim of the exam is to assess students’ understanding of the fundamental principles covered during the course and their ability to reason about the topics discussed, also through practical examples. Particular attention will be paid to the ability to connect different topics and to reflect on the tax implications of business decisions related to sustainability.
The final assessment will also take into account active participation and the in-class discussions held on specific topics of the course. The oral exam is conceived as a moment of dialogue with the instructor, allowing students to clarify and further explore the content studied.

oral

The final assessment, applicable to both attending and non-attending students, is based on an overall evaluation of the student’s preparation. In particular, it takes into account the understanding of the course contents, the ability to reason about the topics covered, and clarity of presentation.
- Grades between 18 and 22: awarded to students who demonstrate an essential knowledge of the course topics and an adequate understanding of the main concepts, with a simple but correct presentation.
- Grades between 23 and 26: awarded to students who show a good knowledge of the course contents, the ability to connect different topics and apply the concepts discussed, with a clear and appropriate presentation.
- Grades between 27 and 30: awarded to students who demonstrate an excellent command of the course topics, a deeper analytical ability, and a particularly clear and precise presentation.

Lectures will be primarily classroom-based, presenting the key concepts and fundamental rules of tax law, but they will be consistently enriched with practical examples drawn from the everyday realities of business. Students will be encouraged to actively participate through questions and discussions. The course will also include up-to-date materials, articles, and cases designed to stimulate the ability to connect theory with practice.

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development