La valutazione di efficacia della spesa pubblica destinata alle imprese vitivinicole: un’analisi delle politiche agricole e strutturali in rapporto al credito d’imposta sul valore aggiunto

The paper analyses the total amount and the redistribution of public support in a sample survey of 1888 wine farms operating in the Verona region. The impact of public policies has been crossed with the accounting movements subject to Value Added Tax (VAT) in the years 2006-2008. The paper discusses the possibility to modify the actual system in law proposing the use of the VAT clearing mechanism to co-finance wine business structural investments. The first results of the research show that the volume of funding recovered through VAT clearing mechanism are even higher than the amount of public support given to wine companies for promoting structural investments.