Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos
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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universidad de Huelva
2020-07-01
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| Series: | Revista de Economía Mundial |
| Subjects: | |
| Online Access: | https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/3838 |
| _version_ | 1797267322800439296 |
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| author | José Luis Durán Román Pablo Juan Cárdenas García Juan Ignacio Pulido Fernández |
| author_facet | José Luis Durán Román Pablo Juan Cárdenas García Juan Ignacio Pulido Fernández |
| author_sort | José Luis Durán Román |
| collection | DOAJ |
| 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.
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| first_indexed | 2024-04-25T01:14:45Z |
| format | Article |
| id | doaj.art-6bad40db12624426b530803658a6065b |
| institution | Directory Open Access Journal |
| issn | 1576-0162 2340-4264 |
| language | English |
| last_indexed | 2024-04-25T01:14:45Z |
| publishDate | 2020-07-01 |
| publisher | Universidad de Huelva |
| record_format | Article |
| series | Revista de Economía Mundial |
| spelling | doaj.art-6bad40db12624426b530803658a6065b2024-03-09T11:49:22ZengUniversidad de HuelvaRevista de Economía Mundial1576-01622340-42642020-07-015510.33776/rem.v0i55.3838Tributación de actividades turísticas: revisión de los 50 principales destinos turísticosJosé Luis Durán Román0Pablo Juan Cárdenas García1Juan Ignacio Pulido Fernández2Universidad de JaénUniversidad de JaénUniversidad de Jaén 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. https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/3838Tourism destinationtourism taxpublic policydestination managementfinancing. |
| spellingShingle | José Luis Durán Román Pablo Juan Cárdenas García Juan Ignacio Pulido Fernández Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos Revista de Economía Mundial Tourism destination tourism tax public policy destination management financing. |
| title | Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos |
| title_full | Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos |
| title_fullStr | Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos |
| title_full_unstemmed | Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos |
| title_short | Tributación de actividades turísticas: revisión de los 50 principales destinos turísticos |
| title_sort | tributacion de actividades turisticas revision de los 50 principales destinos turisticos |
| topic | Tourism destination tourism tax public policy destination management financing. |
| url | https://www.uhu.es/publicaciones/ojs/index.php/REM/article/view/3838 |
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