Abstract
This research aims to analyse the evolving literature of green taxation or tourist taxes and the development of sustainable tourism destinations. Using the PRISMA Method, this study is based on a bibliometric analysis of articles published in SCOPUS and Web of Science. The study analyses all publications over time, with the keywords “taxes”, “tourism destinations” and “sustainability” in titles, keywords and abstracts. Tourism taxation is a public policy instrument applied to solve externalities caused by tourism and serves as a means of financing the maintenance and continuous improvement of services and infrastructures that directly and indirectly support tourism activity. The main contribution of our research is therefore to identify the evolving literature concerning tourism taxes and destinations, as well as to explore public strategies that contribute to rethinking, revitalizing and increasing the sustainability of tourism destinations through conceptual frameworks based on the integration of sustainable management practices in the planning processes of tourism destinations.
Published Version
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