The role of taxation in the ecological transition: the social and solidarity economy (SSE) perspective

The aim of this paper is to explore the Social and Solidarity Economy (SSE) as a new model of economic development able to achieve the objectives of environmental sustainability if supported by adequate public policies. The OECD (OECD, Designing Legal Frameworks for Social Enterprises, 2022), following the EU (European Commission, Social Economy Action Plan, 2021) has recently promoted the development of a suitable legal framework for SSE subjects, i.e. social enterprises, also considering their crucial role in the ecological transition. Italy is among the first Countries to adopt a fiscal ad hoc legislation for social enterprises (Legislative Decree 112/2017) which provides for the tax relief of profits invested in activities of general interest. Italy could be a model for other (EU) Countries