Reshaping Tax Policies for Sustainable Megaprojects in the Post Pandemic Era

This article is to explore the nature of megaprojects and the role of taxation in promoting their development in a sustainable way, also in light of the present context of Covid-19 pandemic. The outcomes of this research emphasize the main role tax authorities play in combining the public interest in megaprojects and the need to prevent the environment degradation. The “double role” of taxation might allow megaprojects realization pursuing the environmental standards. This value must be reinforced in the present situation, where the early-approved EU funds may represent a stepped stone for the development of sustainable megaprojects.