The ongoing reform of the Italian tax system provides a valuable opportunity to comprehensively reassess taxation on savings, revising it in terms of incentives and pending legislative action. In addition to being protected by the Constitution, savings are a lever for economic development and a stimulus for investment. After providing a brief descriptive analysis of regulatory developments and the current situation, including a comparative analysis, this paper offers suggestions for renewing the focus on savings through taxation, while the need for Eu harmonisation remains.
