Delimitación de ingresos públicos aplicables en los destinos turísticos españoles

  1. Durán Román, José Luis 1
  2. Pulido Fernández, Juan Ignacio
  3. Cárdenas García, Pablo Juan
  1. 1 Universidad de Jaén
    info

    Universidad de Jaén

    Jaén, España

    ROR https://ror.org/0122p5f64

Zeitschrift:
Investigaciones Regionales = Journal of Regional Research

ISSN: 1695-7253 2340-2717

Datum der Publikation: 2020

Nummer: 47

Seiten: 179-199

Art: Artikel

DOI: 10.38191/IIRR-JORR.20.016 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Andere Publikationen in: Investigaciones Regionales = Journal of Regional Research

Zusammenfassung

Public authorities have played a key role in the tourism competitiveness considering that this agent has the obligation to provide different infrastructures and to guarantee distinct services for both the tourist and the tourist destination itself. The public administrations of the territories in which tourism has an important weight for the economy of Spain have brought to light certain financing problems. Given this fact, the implementation of specific fiscal instruments which tax this activity and that fall to the agents participating in the sector may contribute to obtain the necessary funding to deal with different public policies.

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