The AC Milan great sees the race for the Scudetto being amongst several teams this term.
Inzaghi told Sky Italia: "This year the fight at the top is really balanced.
"Napoli has an advantage because, in addition to having a very strong team and a great coach, they don't play in European cups.
"Obviously there are the usual rivals like Inter and Juventus, but there could also be a surprise like Atalanta who can play for the Scudetto, also taking advantage of a fan base that can give an extra push."