旅游活动税收:前50名旅游目的地的回顾

IF 0.2 4区经济学 Q4 ECONOMICS

Revista De Economia Mundial Pub Date : 2020-07-15 DOI:10.33776/rem.v0i55.3838

José Luis Durán Román, Pablo Juan Cárdenas García, Juan Ignacio Pulido Fernández

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引用次数: 5

摘要

公共当局在旅游竞争力中发挥了关键作用，因为代理机构有义务提供某些基础设施和服务。这导致产生某些额外费用，这些费用可能由执行财政手段的捐款提供资金。本工作的目的是确定在世界50个主要旅游目的地实施的旅游税。为此，咨询了不同的官方、国家和国际来源。50个主要旅游目的地中的49个已经确定了旅游税;因此，它们已被配置为获得必要资金的有效工具。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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 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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来源期刊

Revista De Economia Mundial ECONOMICS-

CiteScore

0.90

自引率

20.00%

发文量

审稿时长

20 weeks

期刊介绍： a Revista de Economía Mundial (REM) ISSN: 1576-0162 es una publicación cuatrimestral editada por la Sociedad de Economía Mundial. Se trata de una Revista científica internacional que se encuentra reseñada en prestigiosos índices internacionales.