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

Journal:
Revista de economía mundial

ISSN: 1576-0162

Year of publication: 2020

Issue: 55

Pages: 49-78

Type: Article

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

More publications in: Revista de economía mundial

Metrics

Cited by

  • Scopus Cited by: 6 (15-02-2024)
  • Dialnet Métricas Cited by: 1 (18-02-2024)
  • Web of Science Cited by: 2 (14-10-2023)
  • Dimensions Cited by: 5 (20-02-2024)

JCR (Journal Impact Factor)

  • Year 2020
  • Journal Impact Factor: 0.38
  • Journal Impact Factor without self cites: 0.28
  • Article influence score: 0.168
  • Best Quartile: Q4
  • Area: ECONOMICS Quartile: Q4 Rank in area: 367/376 (Ranking edition: SSCI)

SCImago Journal Rank

  • Year 2020
  • SJR Journal Impact: 0.189
  • Best Quartile: Q2
  • Area: History Quartile: Q2 Rank in area: 360/1592
  • Area: Social Sciences (miscellaneous) Quartile: Q3 Rank in area: 361/722
  • Area: Political Science and International Relations Quartile: Q3 Rank in area: 327/636
  • Area: Geography, Planning and Development Quartile: Q3 Rank in area: 532/851
  • Area: Economics and Econometrics Quartile: Q4 Rank in area: 534/743
  • Area: Transportation Quartile: Q4 Rank in area: 121/229

Índice Dialnet de Revistas

  • Year 2020
  • Journal Impact: 0.430
  • Field: ECONOMÍA Quartile: C1 Rank in field: 35/170

CIRC

  • Social Sciences: B
  • Human Sciences: A

Scopus CiteScore

  • Year 2020
  • CiteScore of the Journal : 0.7
  • Area: History Percentile: 80
  • Area: Political Science and International Relations Percentile: 43
  • Area: Social Sciences (miscellaneous) Percentile: 40
  • Area: Geography, Planning and Development Percentile: 28
  • Area: Economics and Econometrics Percentile: 21
  • Area: Transportation Percentile: 18

Journal Citation Indicator (JCI)

  • Year 2020
  • Journal Citation Indicator (JCI): 0.14
  • Best Quartile: Q4
  • Area: ECONOMICS Quartile: Q4 Rank in area: 496/557

Dimensions

(Data updated as of 20-02-2024)
  • Total citations: 5
  • Recent citations (2 years): 4

Abstract

Public authorities have played a key role in tourism competitiveness, as this agent is obliged to provide certain infrastructure and services. This has led to incurring certain additional costs that may be financed by contributions from the implementation of fiscal instruments. The objective of the present work is to identify the tourist taxes implemented in the 50 main world tourist destinations. To do this, different official, national and international sources have been consulted. Tourist taxes have been identified in 49 of the 50 main tourist destinations; and have been configured, therefore, as an effective instrument for obtaining the necessary financing.

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