Taxation of Tourism ActivitiesA Review of the Top 50 Tourism Destinations
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Universidad de Jaén
info
ISSN: 1576-0162
Any de publicació: 2020
Número: 55
Pàgines: 49-78
Tipus: Article
Altres publicacions en: Revista de economía mundial
Resum
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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