Technological change integrates production systems into the digital sphere, exposing SMEs to growing cyberattack risks often worsened by limited resources. This paper adopts a holistic approach to assess fiscal and public finance measures that can strengthen cybersecurity, starting from the current regulatory framework and comparative legal experience. It proposes the notions of digital public order and cyber-solidarity, alongside models of public intervention supporting the firms most affected, while considering State aid constraints. Interdisciplinary in outlook, it combines law, economics and technological innovation to outline a systemic vision of digital economic resilience aimed at greater SME security and competitiveness.
- ORCID: 0009-0009-5682-925X
Giuseppe Mercuri
Valutazione di impatto della normativa europea sugli aiuti di Statopp.99-109
Book Title
Misure fiscali e di finanza pubblica per la cybersicurezza delle PMI
Book Subtitle
Orientamenti internazionali, europei e comparati
Authors
Giuseppe Mercuri
Peer Reviewed
Number of Pages
134
Publication Year
2026
Copyright Information
© 2026 Author(s)
Content License
Metadata License
Publisher Name
Firenze University Press
DOI
10.36253/979-12-215-1105-5
ISBN Print
979-12-215-1104-8
eISBN (pdf)
979-12-215-1105-5
eISBN (epub)
979-12-215-1106-2
Series Title
Studi e saggi
Series ISSN
2704-6478
Series E-ISSN
2704-5919