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.
Finally, students will be able to assess and express informed opinions on public policy decisions relating to sustainability, whilst also evaluating their compatibility with European law.

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 [Lessons 1–5] – Fundamentals of Business Tax Law
A bridging module that gives the basic knowledge needed by students who have never studied tax law.

Lesson 1 – Introduction: the interaction between taxation and sustainability (areas where taxation can help pursue sustainability goals; key concepts; examples; basic terminology)
[taxes as policy instruments; taxation and sustainable development (2030 Agenda); from “paying taxes” to corporate tax responsibility; tax morale, tax governance and tax transparency; tax competition vs. sustainability]

Lesson 2 – Sources and principles of tax law (ability to pay, progressivity and the principle of legality from an ESG perspective) and classification of taxes

Lessons 3, 4 and 5 – Sustainability-related features of IRPEF (personal income tax), IRES (corporate income tax) and VAT
[e.g. taxation of the home; taxation of employees and fringe benefits; super- and hyper-depreciation; reduced VAT rates under the most recent rules; green and R&D tax incentives]

MODULE 2 [Lessons 6–8] – Environmental Taxation and the Ecological Transition in Business

Lesson 6 – The European regulatory framework and the core concepts of green taxation
[taxation as an incentive or disincentive for corporate behaviour; environmental taxes: purpose and limits; the polluter-pays principle; the key directives; an overview of the most recent initiatives: ETS and CBAM]

Lesson 7 – Tax incentives for businesses’ environmental sustainability; taxation and sustainable innovation
[e.g. the Transition 4.0 Plan; tax credit for eco-friendly packaging and recycled products; relief for energy-intensive businesses; tax credit for asbestos removal; patent box and sustainable innovation; taxation and technology transfer]

Lesson 8 – EU measures: the European Emissions Trading System (ETS) and the Carbon Border Adjustment Mechanism (CBAM)

MODULE 3 [Lessons 9–12] – Taxation and Corporate Governance

Lessons 9 and 10 – Tax planning, tax avoidance and sustainability
[the line between legitimate and unsustainable tax planning; BEPS and aggressive tax planning; anti-avoidance rules; legal and reputational risks]

Lessons 11 and 12 – Tax governance, compliance and reporting
[cooperative compliance; tax control framework; Italy’s cooperative compliance regime (adempimento collaborativo); tax reporting in sustainability reports; transparency]

MODULE 4 [Lessons 13–15] – Taxation and Social Sustainability

Lesson 13 – Taxation of labour and the family, and gender sustainability

Lesson 14 – Sin taxes and the taxation of taxpayers’ lifestyle choices

Lesson 15 – Additional topic of choice

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 instructor is responsible for ensuring the authenticity and originality of all examinations and coursework. In cases of suspected academic misconduct, an additional on-site assessment may be required during the exams, which may differ from the standard format.

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 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.