Nitrogen fertilizers are essential inputs into modern agriculture, however the use of large amounts of mineral fertilizers in Italy caused, in the last three decades, severe environmental impacts such as eutrophication of waters and soils, loss of biodiversity, and drinking water pollution including human health risks. To date, regulatory instruments, such as the Nitrate Directive applied to reduce and manage mineral fertilizers showed scarce results in terms of environmental protection. Meanwhile the EU Common Agricultural Policy (CAP) subsidy scheme continues to encourage intensive agriculture and the national fiscal policy includes VAT reduction to 4% for mineral fertilizers. The aim of this paper is to propose a reform of direct and indirect fertilizers’ subsidies considering multiple fiscal options to adjust and eliminate some harmful incentives. The elimination of direct subsides shows the ability to generate a financial effect of €252.54 million per year. As for indirect subsidies for chemical fertilizers, their fiscal remodelling by bringing back the VAT rate from 4% to 22%, has the ability to generate revenues for the state of €597.40 million. The proposed subsides reform has the capacity to generate a significant revenue for the state amounting to €849.94 million every year, which may be used for investments in organic farming and sustainable agriculture practices.

氮肥是现代农业必不可少的投入品，但在过去的三十年里，意大利大量矿物肥料的使用造成了严重的环境影响，例如水体和土壤的富营养化、生物多样性的丧失以及包括人类健康在内的饮用水污染风险。迄今为止，用于减少和管理矿物肥料的硝酸盐指令等监管工具在环境保护方面的成果很少。与此同时，欧盟共同农业政策（CAP）补贴计划继续鼓励集约化农业，国家财政政策包括将矿物肥料的增值税减至 4%。本文的目的是提出一种考虑多种财政选择的直接和间接肥料补贴改革，以调整和消除一些有害的激励措施。直接补贴的取消显示了每年产生 2.5254 亿欧元财务影响的能力。至于化肥的间接补贴，通过将增值税率从 4% 恢复到 22% 的财政改革，有能力为国家创造 5.974 亿欧元的收入。拟议的补贴改革有能力为国家带来每年 8.4994 亿欧元的可观收入，可用于投资有机农业和可持续农业实践。至于化肥的间接补贴，通过将增值税率从 4% 恢复到 22% 的财政改革，有能力为国家创造 5.974 亿欧元的收入。拟议的补贴改革有能力为国家带来每年 8.4994 亿欧元的可观收入，可用于投资有机农业和可持续农业实践。至于化肥的间接补贴，通过将增值税率从 4% 恢复到 22% 的财政改革，有能力为国家创造 5.974 亿欧元的收入。拟议的补贴改革有能力为国家带来每年 8.4994 亿欧元的可观收入，可用于投资有机农业和可持续农业实践。