Taxation of Tourism ActivitiesA Review of the Top 50 Tourism Destinations

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

    Universidad de Jaén

    Jaén, España

    ROR https://ror.org/0122p5f64

Revista:
Revista de economía mundial

ISSN: 1576-0162

Año de publicación: 2020

Número: 55

Páginas: 49-78

Tipo: Artículo

DOI: 10.33776/REM.V0I55.3838 DIALNET GOOGLE SCHOLAR lock_openArias Montano editor

Otras publicaciones en: Revista de economía mundial

Resumen

Los poderes públicos han desempeñado un papel clave en la competitividad turística, al recaer sobre este agente la obligación de proporcionar determinadas infraestructuras y servicios. Ello ha provocado incurrir en determinados costes adicionales, ante lo cual, la implantación de instrumentos fiscales puede contribuir a obtener la financiación necesaria. El objetivo del presente trabajo es identificar los tributos de carácter turístico implantados en los cincuenta principales destinos turísticos mundiales. Para ello, se han consultado distintas fuentes oficiales, nacionales e internacionales. Se han identificado tributos de carácter turístico en 49 de los 50 principales destinos turísticos; configurándose, por tanto, como un instrumento eficaz para obtener la financiación necesaria.

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