Incentive Guidelines for South African Tourism: Implications and Challenges in the Context of Developing Socio-Political Trends

Abstract

The need for some form of support from governmental sources to advance the tourism industry by means of financial and fiscal incentives has become a significant issue. This article provides a comparison of incentives found internationally with those available in South Africa. Various shortcomings pertaining to the types of incentives provided are discussed. The main aim of the paper is to analyse three incentive options in the context of tourism policy together with a decision matrix which could be used by the government to make a choice between alternative options. A conceptual framework is provided which could form the basis for the government in its choice of incentives. The implications and challenges of providing incentives for the tourism industry are discussed in the context of developing socio-political trends within the South African environment