Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations

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...

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Detalhes bibliográficos
Autores: Durán Román, José Luis, Cárdenas García, Pablo Juan, Pulido Fernández, Juan Ignacio
Formato: artículo
Fecha de publicación:2020
País:España
Recursos:Universidad de Huelva (UHU)
Repositorio:Arias Montano. Repositorio Institucional de la Universidad de Huelva
Idioma:inglés
OAI Identifier:oai:ariasmontano.uhu.es:10272/18610
Acesso em linha:http://hdl.handle.net/10272/18610
Access Level:acceso abierto
Palavra-chave:Tourism destination
Tourism tax
Public policy
Destination management
Financing
Destino turístico
Tributación turística
Políticas públicas
Gestión del destino
Financiación
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spelling Taxation of Tourism Activities: A Review of the Top 50 Tourism DestinationsTributación de actividades turísticas: revisión de los 50 principales destinos turísticosDurán Román, José LuisCárdenas García, Pablo JuanPulido Fernández, Juan IgnacioTourism destinationTourism taxPublic policyDestination managementFinancingDestino turísticoTributación turísticaPolíticas públicasGestión del destinoFinanciaciónPublic 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 financingUniversidad de Huelva20202020-01-0120202020-01-01journal articlehttp://purl.org/coar/resource_type/c_6501info:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10272/18610reponame:Arias Montano. Repositorio Institucional de la Universidad de Huelvainstname:Universidad de Huelva (UHU)Inglésengopen accesshttp://purl.org/coar/access_right/c_abf2Atribución-NoComercial-SinDerivadas 3.0 Españahttp://creativecommons.org/licenses/by-nc-nd/3.0/es/info:eu-repo/semantics/openAccessoai:ariasmontano.uhu.es:10272/186102026-06-02T14:58:11Z
dc.title.none.fl_str_mv Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos
title Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
spellingShingle Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
Durán Román, José Luis
Tourism destination
Tourism tax
Public policy
Destination management
Financing
Destino turístico
Tributación turística
Políticas públicas
Gestión del destino
Financiación
title_short Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
title_full Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
title_fullStr Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
title_full_unstemmed Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
title_sort Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations
dc.creator.none.fl_str_mv Durán Román, José Luis
Cárdenas García, Pablo Juan
Pulido Fernández, Juan Ignacio
author Durán Román, José Luis
author_facet Durán Román, José Luis
Cárdenas García, Pablo Juan
Pulido Fernández, Juan Ignacio
author_role author
author2 Cárdenas García, Pablo Juan
Pulido Fernández, Juan Ignacio
author2_role author
author
dc.contributor.none.fl_str_mv
dc.subject.none.fl_str_mv Tourism destination
Tourism tax
Public policy
Destination management
Financing
Destino turístico
Tributación turística
Políticas públicas
Gestión del destino
Financiación
topic Tourism destination
Tourism tax
Public policy
Destination management
Financing
Destino turístico
Tributación turística
Políticas públicas
Gestión del destino
Financiación
description 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
publishDate 2020
dc.date.none.fl_str_mv 2020
2020-01-01
2020
2020-01-01
dc.type.none.fl_str_mv journal article
http://purl.org/coar/resource_type/c_6501
dc.type.openaire.fl_str_mv info:eu-repo/semantics/article
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10272/18610
url http://hdl.handle.net/10272/18610
dc.language.none.fl_str_mv Inglés
eng
language_invalid_str_mv Inglés
language eng
dc.rights.none.fl_str_mv open access
http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 3.0 España
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.rights.openaire.fl_str_mv info:eu-repo/semantics/openAccess
rights_invalid_str_mv open access
http://purl.org/coar/access_right/c_abf2
Atribución-NoComercial-SinDerivadas 3.0 España
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad de Huelva
publisher.none.fl_str_mv Universidad de Huelva
dc.source.none.fl_str_mv reponame:Arias Montano. Repositorio Institucional de la Universidad de Huelva
instname:Universidad de Huelva (UHU)
instname_str Universidad de Huelva (UHU)
reponame_str Arias Montano. Repositorio Institucional de la Universidad de Huelva
collection Arias Montano. Repositorio Institucional de la Universidad de Huelva
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15,811543

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