Profili fiscali e funzionamento delle Zone Economiche Speciali (ZES) in Sicilia

Abstract

Special Economic Zones (SEZs) constitute a targeted economic policy instrument designed to foster territorial development through the implementation of selective tax incentives and streamlined administrative procedures. Within the Sicilian context—characterized by enduring structural disparities in economic performance and infrastructure relative to the national average—the introduction of SEZs represents a potentially transformative lever for attracting capital investment, stimulating employment, and enhancing the competitiveness of local production systems. This contribution undertakes a critical analysis of the fiscal architecture of SEZs operating in Sicily, examining their institutional configuration and the economic outcomes they are expected to generate, with particular attention to the normative framework currently in force and the implementation bottlenecks observed in practice.