The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe

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Tourism is considered a relevant sector as it is an important source of economic growth and job generation. It is positioned as the third largest sector of international trade, contributing with 10.3% of world GDP, and records 1.7 billion dollars of revenue (omt, 2020). Therefore, it is important to...

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Autores principales: Romero, Agustina, Porto, Natalia
Formato: Artículo revista
Lenguaje:Español
Publicado: Instituto de Investigaciones en Turismo e Identidad. Facultad de Filosofía y Letras – Universidad Nacional de Cuyo 2020
Materias:
tributos
sector turístico
política turística
medidas tributarias
tributes
tourism sector
tourist policy
tax measures
Acceso en línea:https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353
Aporte de:
Revista de Turismo e Identidad de Universidad Nacional de Cuyo
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institution Universidad Nacional de Cuyo
institution_str I-11
repository_str R-84
container_title_str Revista de Turismo e Identidad
language Español
format Artículo revista
topic tributos
sector turístico
política turística
medidas tributarias
tributes
tourism sector
tourist policy
tax measures
spellingShingle tributos
sector turístico
política turística
medidas tributarias
tributes
tourism sector
tourist policy
tax measures
Romero, Agustina
Porto, Natalia
The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe
topic_facet tributos
sector turístico
política turística
medidas tributarias
tributes
tourism sector
tourist policy
tax measures
author Romero, Agustina
Porto, Natalia
author_facet Romero, Agustina
Porto, Natalia
author_sort Romero, Agustina
title The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe
title_short The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe
title_full The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe
title_fullStr The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe
title_full_unstemmed The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe
title_sort role of taxes as instruments of tourism policy. case studies in latin america and europe
description Tourism is considered a relevant sector as it is an important source of economic growth and job generation. It is positioned as the third largest sector of international trade, contributing with 10.3% of world GDP, and records 1.7 billion dollars of revenue (omt, 2020). Therefore, it is important to study the main taxes and tax measures that affect it in order to know those policies that release on tourist activities.The aim of this work is to characterize and describe the types of taxes and tax measures related to the tourist sector. In particular, the current situation of the Covid-19 pandemic and the measures adopted by the countries regarding those taxes are analyzed. Tax policies on tourist activities are addressed in Latin America and Europe as case studies, based on a review, analysis and collection of information from international and national organizations. It is recognized that there are fiscal and tourist policies’that constitute means for investment in infrastructure and services in the sector. Then, the tax policies that have been the subject of the current policy will be established and have acted as a means to mitigate the adverse effects of the current crisis situation affecting tourism.
publisher Instituto de Investigaciones en Turismo e Identidad. Facultad de Filosofía y Letras – Universidad Nacional de Cuyo
publishDate 2020
url https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353
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