معرفی
Rosa Geraci is a full-time Researcher at the University of Palermo in the Department of Law, affiliated with the School of Legal, Economic and Social Sciences. Her work focuses on Tax Law, Islamic Finance, and Religious Law, with a particular interest in the intersection of legal systems and religious principles. She teaches Corporate Tax Law and Tax Penalty System to Jurisprudence students.
- Email: rosa.geraci@unipa.it
- Office hours: Friday 3:00 PM-6:00 PM, Wednesday 2:30 PM-6:30 PM at Piazza Bologni 8, 2nd floor, room 7
Her research spans diverse areas including:
- Tax Law: Religious taxpayer protections, IMU exemption for ecclesiastical buildings, and tax mediation
- Islamic Finance: Ethics, banking systems, and market integration
- Religious Law: Proselytism regulation, Ramadan during pandemics, and legal treatment of minority religions
- Corporate Taxation: Cross-jurisdictional property purchases and penalties
The 15 most recent publications (2024-2019) demonstrate her interdisciplinary approach combining taxation, religious studies, and legal analysis. She has written extensively on topics like AI in tax justice, Islamic financial ethics, and religious procession regulations, with a strong focus on contemporary issues such as pandemic-related religious practice limitations and cultural crime defense strategies.
Geraci's work has appeared in multiple formats including:
- Monographs (e.g., on AI taxation, property purchases)
- Conference proceedings (e.g., halal marketing, religious influence on finance)
- Journal articles (e.g., ecclesiastical taxation, brain drain incentives)
- Chapter/Essays (e.g., Ramadan during pandemic, confessional representation)