La fiscalidad como estímulo para la sostenibilidad en destinos turísticos maduros

  1. Juan Ignacio Pulido -Fernández 1
  2. José Luis Durán Román 1
  3. Pablo Juan Cárdenas -García 1
  4. Isabel Carrillo -Hidalgo 1
  1. 1 Universidad de Jaén (España)
Revista:
Pasos: Revista de Turismo y Patrimonio Cultural

ISSN: 1695-7121

Año de publicación: 2022

Volumen: 20

Número: 3

Páginas: 681-697

Tipo: Artículo

DOI: 10.25145/J.PASOS.2022.20.047 DIALNET GOOGLE SCHOLAR lock_openRIULL editor

Otras publicaciones en: Pasos: Revista de Turismo y Patrimonio Cultural

Resumen

El objetivo del presente trabajo es mejorar la comprensión de la demanda en destinos turísticos maduros mediante la agrupación de turistas en segmentos o subconjuntos homogéneos, identificando para cada uno de dichos segmentos qué variables sociodemográficas y de características del viaje explican su disposición a pagar, tanto por un destino más sostenible como por una mejora de la experiencia turística en destino. El estudio se realiza en Andalucía: destino maduro, de masas y poco sostenible. Para la consecución del objetivo propuesto se han realizado 1.068 encuestas en los principales puntos de salida de la región andaluza y se ha utilizado la técnica clúster bietápica, identificando para cada segmento qué variables explican su DAP. Se han identificado cinco clústers, siendo las variables tipo de acompañantes, duración de la estancia, procedencia y presupuesto diario las que tienen mayor poder discriminante en la formación de dichos clústers.

Referencias bibliográficas

  • Aguiló, E., Alegre, J. and Sard, M. 2005. “The persistence of the sun and sand tourism model”, Tourism Management, 26, 219–231.
  • Alves, B., Benavente, J. and Ferreira, O. 2014. “Beach users’ profile, perceptions and willingness to pay for beach management in Cadiz (SW Spain)”, Journal of Coastal Research, 70, 521–526.
  • Amir, S., Osman, M.M., Bachok, S. & Ibrahim, M. 2017. “Socio -Demographic Variation on Tourism Expenditure in Melaka UNESCO World Heritage Area”. Journal of Computational and Theoretical Nanoscience, 23(4), 2958 -2961.
  • Arcury, T.A., Scollay, S.J. and Johnson, T.P. 1987. “Sex diferences in environmental concern and knowledge: The case of acid rain”, Sex Roles, 16, 463–472.
  • Baddeley, M.C. 2004. “Are tourists willing to pay for aesthetic quality? An empirical assessment from Krabi Province, Thailand”, Journal of Tourism Economics, 10, 45–61.
  • Banús, S. C. H. 2021. “Specifics of the Tax System to Support Tourism before and during the COVID -19 Pandemic: Evidence from South American Countries”. En SHS Web of Conferences (92). EDP Sciences.
  • Batle, J. 2020. ¿Cómo será el turismo que vendrá? Recuperado de https://theconversation.com/como- -sera -el -turismo -que -vendra -144756
  • Benner, M. 2020. “The Decline of Tourist Destinations: An Evolutionary Perspective on Overtourism”, Sustainability, 12, 3653.
  • Bigné, J.E., Mattila, A.S. and Andreu, L. 2008. “The impact of experiential consumption cognitions and emotions on behavioral intentions”, Journal of Services Marketing, 22(4), 303 -315.
  • Birdir, S., Ünal, Ö., Birdir, K. and Williams, A.T. 2013. “Willingness to pay as an economic instrument for coastal tourism management: cases from Mersin, Turkey”, Tourism Management,.36, 279–283.
  • Bowker, J.M., Cordell, H.K. and Johnson, C.Y. 1999. “User fees for recreation service on public lands: A national assessment”, Journal of Park and Recreation Administration, 17(3), 1–14.
  • Bramwell, B. 1994. “Rural tourism and sustainable rural tourism”, Journal of Sustainable Tourism, 2, 1–6.
  • Bramwell, B., Higham, J., Lane, B. and Miller, G. 2017. “Twenty -five years of sustainable tourism and the Journal of Sustainable Tourism: looking back and moving forward”, Journal of Sustainable Tourism, 25(1), 1–9.
  • Brandão, F., Breda, Z. and Costa, C. 2019. “Innovation and internationalization as development strategies for coastal tourism destinations: The role of organizational networks”, Journal of Hospitality and Tourism Management, 41, 219–230.
  • Briassoulis, H. 2002. “Sustainable Tourism and the Question of the Commons”, Annals of Tourism Research, 29, 1065–1085.
  • Butler, R. 1980. “The concept of a tourist area cycle of evolution: Implications for management of resources”, Canadian Geographer, 24, 5–12.
  • Cetin, G., Alrawadieh, Z., Dincer, M.Z., Istanbullu Dincer, F. and Ioannides, D. 2017. “Willingness to Pay for Tourist Tax in Destinations: Empirical Evidence from Istanbul”, Economies, 5–21.
  • Chang, S. H. 2013. “Comparing two events in West Michigan, spending patterns by demographic and trip characteristics”. International Journal of Tourism Sciences, 13(1), 65–79.
  • Chapman, A. and Light, D. 2016. “Exploring the tourist destination as a mosaic: The alternative lifecycles of the seaside amusement arcade sector in Britain”, Tourism Management, 52, 254–263.
  • Cheung, L.T. and Jim, C.Y. 2014. “Expectations and willingness to pay for ecotourism services in Hong Kong’s conservation areas”, International Journal of Sustainable Development & World Ecology, 21, 149–159.
  • Chiu, T., Fang, D., Chen, J., Wang, Y. and Jeris, C. 2001. “A robust and scalable clustering algorithm for mixed type attributes in large database environment”. Paper presented at International Conference on Knowledge Discovery and Data Mining, San Francisco, U.S.A., 263–268.
  • Choong -Ki, L., Mjelde, J.W., Kim, T.K., Lee, E. and Choi, Y. 2019. “Willingness -to -pay for whale tour attributes using a choice experiment”, Asia Pacific Journal of Tourism Research, 24(6), 606–617.
  • Cisneros -Martínez, J.D. and Fernández -Morales, A. 2013. “Cultural tourism as tourist segment for reducing seasonality in a coastal area: the case study of Andalusia”, Current Issues in Tourism, 18(8), 765–784.
  • Comisión Europea 2003. Communication from the Commission to the Council, the European Parliament, the European Economic and Social Committee and the Committee of the Regions. Basic orientations for the sustainability of European tourism. Commission of the European Communities, COM, Brussels. 716 final.
  • Comisión Europea 2007. Communication from the Commission: Agenda for a sustainable and competitive European tourism. Commission of the European Communities, COM, Brussels. 621 final.
  • Corbisiero, F., and Monaco, S. 2021. “Post -pandemic tourism resilience: changes in Italians’ travel behavior and the possible responses of tourist cities”. Worldwide Hospitality and Tourism Themes, 13 (3), 401 -417.
  • Crespi -Vallbona, M., and Mascarilla -Miró, O. 2021) “Street art as a sustainable tool in mature tourist destinations: a case study of Barcelona”. International Journal of Cultural Policy, 27(4), 422 -436.
  • Cró, S., & Martins, A. M. 2020. “Foreign Direct Investment in the tourism sector: The case of France”. Tourism Management Perspectives, 33, 100614.
  • Daniere, A.G. and Takahashi, L.M. 1999. “Environmental behavior in Bangkok, Thailand: A portrait of attitudes, values and behavior”, Economic Development and Cultural Change, 47, 552–557.
  • Davis, D. and Tisdell, C. 1998. “Tourist levies and willingness -to -pay for a whale shark experience”, Tourism Economics, 5(2),161–174.
  • De Cantis, S. and Ferrante, M. 2011. “The probabilities of selection of first and second stage units in the Time Location Sampling (TLS) design on incoming tourism in Sicily and Sardinia”, en V. Asero, R. D’Agata and V. Tomaselli (Eds.), Turisti per caso? Il turismo sul territorio: motivazioni e comportamenti di spesa, Roma, Bonanno editore, 27–34.
  • Disegna, M. & Osti, L. 2016. “Tourists expenditure behaviour, the influence of satisfaction and the dependence of spending categories”. Tourism Economics, 22(1), 5–30.
  • Drius, M., Bongiorni, L., Depellegrin, D., Menegon, S., Pugnetti, A. and Stifter, S. 2019. “Tackling challenges for Mediterranean sustainable coastal tourism: An ecosystem service perspective”, The Science of the Total Environment, 652:1302–1317.
  • Durán-Román, J. L., Pulido-Fernández, J. I., & Cárdenas-García, P. J. 2020. "Delimitación de ingresos públicos aplicables en los destinos turísticos españoles", Investigaciones Regionales - Journal of Regional Research, 47, 179–199.
  • Frleta, D.S. & Jurdana, D.S. 2018. “Understanding tourist spending on culture and entertainment”, pp. 448 -460, in M.B. Beros, N. Recker and M. Kozina (eds). Economic and Social Development (27th International Scientific Conference on Economic and Social Development). Rome, University North, Koprivnica.
  • Frochot, I. 2005. “A benefit segmentation of tourists in rural areas: a Scottish perspective”, Tourism Management, 26, 335–346.
  • Gago, A., Labandeira, X., & López -Otero, X. 2016. “Las nuevas reformas fiscales verdes”. Economics for Energy, WP, 5, 2016.
  • Gago, A., Labandeira, X., Picos, F. and Rodríguez, M. 2009. “Specific and general taxation of tourism activities. Evidence from Spain”, Tourism Management, 30(3), 381–392.
  • Garrod, B. and Fyall, A. 2000. “Managing heritage tourism”, Annals of Tourism Research, 27(3), 682–708.
  • Gomis -López, J. M., and González -Reverté, F. 2020. “Smart tourism sustainability narratives in mature beach destinations. Contrasting the collective imaginary with reality”. Sustainability, 12(12), 5083.
  • Gooroochurn, N. and Sinclair, M.T. 2005. “Economics of Tourism Taxation: Evidence from Mauritius”, Annals of Tourism Research, 32(2), 478–798.
  • Gooroochurn, N. and Sinclair, M.T. 2003. The Welfare Effects of Tourism Taxation. University of Nottingham: Tourism and Travel Research Institute
  • Gutiérrez, M. J. M., Torelló, J. C. O., & Sebastián, M. S. 2018. “Spain as the scenery of mass tourism–between elite tourism and popular tourism: The image of the country through cinema and photography”. En The Routledge Handbook of Popular Culture and Tourism (pp. 340 -352). Routledge.
  • Halkos, G. and Matsiori, S. 2012. “Determinants of willingness to pay for coastal zone quality impro- vement”, Journal of Socio -Economics, 41, 391–399.
  • Hu, M., Qiu, R. T., Wu, D. C., and Song, H. 2021. “Hierarchical pattern recognition for tourism demand forecasting”. Tourism Management, 84, 104263.
  • IECA – Instituto de Estadística y Cartografía de Andalucía - 2020. Encuesta de coyuntura turística de Andalucía. Recuperado de https://www.juntadeandalucia.es/institutodeestadisticaycartografia/badea/ informe/anual?CodOper=b3_271&idNode=8181
  • Kostakis, I., & Sardianou, E. 2011. “Which factors affect the willingness of tourists to pay for renewable energy?”. Paper presented at of the World Renewable Energy Congress, Linköping, Sweden, 8–13 May, 2578–2585.
  • Kozak, M. and Martin, D. 2012. “Tourism life cycle and sustainability analysis: profit -focused strategies for mature destinations”, Tourism Management, 33, 188–194.
  • Laarman, J.G. and Gregersen, H.M. 1996. “Pricing policy in nature -based tourism”, Tourism Management, 17(4), 247–254.
  • Lee, C.K. 1997. “Valuation of nature -based tourism resources using dichotomous choice contingent valuation method”, Tourism Management, 18, 587–591.
  • Lee, S.H. and Sparks, B. 2007. “Cultural influences on travel lifestyle: A comparison of Korean Australians and Koreans in Korea”, Tourism Management, 28(2), 505–518.
  • Levin, N. and Zahavi, J. 2001. “Predictive Modeling using segmentation, Journal of Interactive Marketing”, 15(2), 2–22.
  • Lin, Z., You, K., Lau, C. K., & Demir, E. 2019. “Segmenting global tourism markets: A panel club convergence approach”. Annals of Tourism Research, 75, 165 -185.
  • Lindberg, F., Fitchett, J., & Martin, D. 2019. “Investigating sustainable tourism heterogeneity: competing orders of worth among stakeholders of a Nordic destination”. Journal of Sustainable Tourism, 27 (8), 1614188.
  • Litvin, S., Crotts, J., Blackwell, C. and Styles, A. 2006. “Expenditures of Accommodations Tax Revenue: A South Carolina Study”, Journal of Travel Research, 45, 150–157.
  • Liu, J., Liu, N., Zhang, Y., Qu, Z. and Yu, J. 2019. “Evaluation of the non -use value of beach tourism resources: A case study of Qingdao coastal scenic area, China”, Ocean and Coastal Management, 168, 63–71.
  • Logar, I. 2010. “Sustainable tourism management in Crikvenica, Croatia: An assessment of policy instruments”, Tourism Management, 125–135.
  • López -Sánchez, Y. and Pulido -Fernández, J.I. 2014. “Factores determinantes de la disposición a pagar por un destino más sostenible. El caso de la costa del sol occidental”, Cuadernos de Turismo, 33,199–231.
  • López -Sánchez, Y. and Pulido -Fernández, J.I. 2017. “Factors influencing the willingness to pay for sustainable tourism. a case of mass tourism destinations”, International Journal of Sustainable Development & World Ecology, 24(3), 262–275.
  • Mazzocchi, Ch., Sali, G. and Ruggeri, G. 2019. “Tourists’ Preferences for Alpine Pastures Maintenance”, Landscape Online, 68, 1–18.
  • McCreary, A., Fatoric, S., Seekamp, E., Smith, J.W., Kanazawa, M. & Davenport, M.A. 2018. “The Influences of Place Meanings and Risk Perceptions on Visitor’s Willingness to Pay for Climate Change Adaptation Planning in a Nature -Based Tourism Destination”, Journal of Park and Recreation Administration, 36, 121 -140.
  • Mgxekwa, B., Scholtz, M. and Saayman, M. 2018. “A typology of memorable experience at Nelson Mandela heritage sites”, Journal of Heritage Tourism, 14(4), 325–339.
  • More, T. A. and Stevens, T. 2000. “Do user fees exclude low -income people from resource -based recreation?”, Journal of Leisure Research, 32(9), 341–357.
  • Navarro, E., Damian, I.M. and Fernández, A. 2013. “Carrying capacity model applied in coastal destinations”, Annals of Tourism Research, 43, 1–19.
  • Nelson, K. M., Partelow, S., Stäbler, M., Graci, S., and Fujitani, M. 2021. “Tourist willingness to pay for local green hotel certification”. Plos one, 16(2), e0245953.
  • Nickerson, N.P., Jorgenson, J. and Boley, B.B. 2016. “Are sustainable tourists a higher spending market?”, Tourism Management, 54, 170–177.
  • Palmer, T. and Riera, A. 2003. “Tourism and environment taxes. With special reference to the Balearic ecotax”, Tourism Management, 24, 665–674.
  • Pearce, P.L. 1993. Fundamentals of tourist motivation, en D. G. Pearce and R.W. Butler (Eds.), Tourism research: Critiques and challenges, London: Routledge, 113–134.
  • Pérez, C. 2011. Técnicas de segmentación. Conceptos, herramientas y aplicaciones, Madrid: Gaceta Grupo Editorial.
  • Ponjan, P. and Thirawat, N. 2016. “Impacts of Thailand’s tourism tax cut: A CGE analysis, Annals of Tourism Research”, 61(8), 45–62.
  • Pulido -Fernández, J.I. and López -Sánchez, Y. 2013. “Regeneration of mature coastal tourism destinations. Three case studies in Spain”, en T. Mihalič and W. Gartner (Eds), Tourism and developments. Issues and challenges, New York: Nova Science Publishers, 303–334.
  • Pulido -Fernández, J.I. and López -Sánchez, Y. 2016. “Are Tourists Really Willing to Pay More for Sustainable Destinations?”, Sustainability, 8(12), 1240.
  • Pulido -Fernández, J.I. and Sánchez -Rivero, M. 2010. “Attitudes of the cultural tourist: a latent segmentation approach”, Journal of Cultural Economics, 34, 111–129.
  • Punzo, L.F. 2004. “Sostenibilidad del turismo y desarrollo económico local: El caso de la región Toscana”, Cuaderno Virtual de Turismo. 4(1), 8–27.
  • Quelal, J.G., Medina, J.E. & Rivera, J. 2020. “El segmento ecohedónico social de la isla Santay de Ecuador y su disponibilidad a pagar (DAP) para su conservación”. Turismo y Patrimonio, 15, 121 -144.
  • Rab, L. and Kettler, K. 2020. “Perspective of sustainable development in post -pandemic world: surveillance capitalism and hopes”, Society Register, Vol. 4 No. 2, pp. 159 -166.
  • Ramires, A., Brandao, F. and Sousa, A.C. 2018. “Motivation -based cluster analysis of international tourists visiting a World Heritage city: The case of Porto”, Portugal, Journal of Destination Marketing & Management, 8, 49–60.
  • Reynisdottir, M., Song, H. and Agrusa, J. 2008. “Willingness to pay entrance fees to natural attractions: an Icelandic case study”, Tourism Management, 29, 1076–1083.
  • Ritchie, J.B. and Crouch, G.I. 2003. The competitive destination: a sustainable tourism perspective, Oxon: CABI.
  • Rose, G.M., Kahle, L.R. and Shoham, A. 1995. “The influence of employment -status and personal values on time related food consumption behaviour and opinion leadership”, Advances in Consumer Research, 22, 367–372.
  • Sama, C., Crespo -Cebada, E., Díaz -Caro, C., Escribano, M., & Mesías, F. J. 2018. “Consumer preferen- ces for foodstuffs produced in a socio -environmentally responsible manner: a threat to fair trade producers?”. Ecological Economics, 150, 290 -296.
  • Schroeder, H. W. and Louviere, J. 1999. “Stated choice models for predicting the impact of user fees at public recreation sites”, Journal of Leisure Research, 31(3), 300–324.
  • Schuhmann, P., Skeete, R., Waite, R., Lorde, T., Bangwayo -Skeete, P., Oxenford, H., Gill, D., Moore, W. and Spencer, F. 2019. “Visitors’ willingness to pay marine conservation fees in Barbados”, Tourism Management, 71, 315–326.
  • Seetaram, N., Song, H., Ye, S. and Page, S. 2018. “Estimating willingness to pay air passenger duty”, Annals of Tourism Research, 72, 85–97.
  • Seraphin, H., & Gowreesunkar, V. 2021. “Tourism: how to achieve the sustainable development goals?”. Worldwide Hospitality and Tourism Themes, on -line first.
  • Sigala, M. 2020. “Tourism and COVID -19: Impacts and implications for advancing and resetting industry and research”, Journal of Business Research, 117, 312 -321.
  • Song, H., Qiu, R. T., & Park, J. 2019. “A review of research on tourism demand forecasting: Launching the Annals of Tourism Research Curated Collection on tourism demand forecasting”. Annals of Tourism Research, 75, 338 -362.
  • Thong, B. Q., Le Van Chon, N.M.T. and Nhan, P.T. 2018. “Application of important -performance analysis and segmentation analysis in heritage tourism: The case of the special national heritage of central office for south Vietnam”, Journal of Tourism Research, 20, 46–59.
  • U.N.W.T.O. – World Tourism Organization - 2021. UNWTO World Tourism Barometer and Statiscal Annex, World Tourism Organization, 19(1), 1–42. Recuperado de https://www.e -unwto.org/doi/ epdf/10.18111/wtobarometereng.2021.19.1.1
  • United Nations 2020. La COVID -19 y la transformación del turismo. Recuperado de https://www.un.org/ sites/un2.un.org/files/policy_brief_covid -19_and_transforming_tourism_spanish.pdf
  • Uysal, M. and Hagan, L. 1993. Motivations of pleasure travel and tourism, en M. Khan, M. Olsen and T. Var (Eds.), Encyclopaedia of hospitality and tourism, New York: Van Nostrand Reinhold, 798 -810.
  • Van Liere, K.D. and Dunlap, R.E. 1980. “The social bases of environmental concern: Areview of hypotheses, explanations and empirical evidence”, Public Opinion Quarterly, 44, 181–197.
  • Witt, B. 2019. “Tourists’ willingness to pay increased entrance fees at Mexican protected areas: A multi- -site contingent valuation study”. Sustainability, 11(11), 3041.
  • Witt, B. 2019. “Tourists’Willingness to Pay Increased Entrance Fees at Mexican Protected Areas: A Multi -Site Contingent Valuation Study, Sustainability”, 11(11), 3041.
  • Young, J., Kyle, G., Petrick, J. and Absher, J. 2011. “Fairness of prices, user fee policy and willingness to pay among visitors to a national forest”, Tourism Management, 32, 1038–1046.
  • Zhang, Z., & He, S. 2019. “Market Segmentation and Marketing Strategy of Semi -Guided Tourism Product”. Advances in Economics, Business and Management Research, 96, 454 -457.