Il ruolo delle fondazioni bancarie nella gestione dei rischi sociali: riflessioni sulla fiscalità

Social risk management (SRM) policies aim to help individuals and communities better manage risk extending the traditional framework of social protection by including prevention and mitigation strategies to protect basic livelihoods and promote risk resilience. Banking foundations play a strategic role in managing social risks because they aim at supporting public or private organizations in their work for the collective good. They are involved in social and non-profit activities and they are able to anticipate emerging needs of society and to define new solutions to respond more effectively to them. These capabilities derive from the previous savings banks from which the banking foundations sprang. In order to boost the role of banking foundations in social risk manage- ment and social risk reduction activities, the tax framework is a key element. After several tax increases in the last 10 years, the recent 2021 budget law introduced a new tax incentive to promote the activities of foundations. This paper aims to deepen the themes mentioned above and to investigate how the SRM needs can be taken into account in the definition of the taxation of banking foundations in order to promote and to boost their social interest goals.