La fiscalidad como estímulo para la sostenibilidad en destinos turísticos maduros

The objective of this study is to improve the understanding of demand in mature tourist destina‑ tions by grouping tourists into homogeneous segments or subgroups, identifying for each of these segments which socio‑demographic variables and characteristics of the trip explain their willingness to pay both for a more sustainable destination as well as for an improvement in the tourist experience at the destination. The study is carried out in Andalusia home to a series of unsustainable mature mass‑tourism destinations. To achieve the proposed objective, 1,068 surveys have been carried out at the main exit points of the Anda‑ lusian region and a two‑stage cluster technique used to identify for each segment which variables explain its WTP. Five clusters have been identified, with the variables type of companions, length of stay, origin and daily budget ofe greatest discriminating power in the formation of said clusters.