Tools to support cultural heritage between public and private: tax breaks for cultural patronage

The contribution is part of a broader research that has studied the theme of public resources intended for the protection and promotion of cultural heritage, with reference to both funding and tax measures. In this context, the profile of private resources will be analyzed even if it is clear that public resources have a fundamental role, especially in States where the most significant part of the cultural heritage belongs to the public sphere and is managed by it (e.g. Italy). In reality, the best conditions should be created to encourage private investments in cultural heritage, both through favorable tax measures, and through the recognition of patronage and the development of tools for sharing between public and private.