Abstract
Over the last few decades, the tourism phenomenon has been associated with mass consumption worldwide: the figures show an almost constant increase both in the number of international tourist arrivals and in the volume of tourist revenues (UNWTO, 2017). This has resulted in an increasing number of tourists moving to destinations all over the world and, consequently, an increase in negative tourism externalities, such as congestion, increased pollution, overuse of natural resources and so on. via (Rinaldi, 2012). From an isolated phenomenon, the application of a tax on tourism is progressively spread-ing throughout Europe as an instrument that the public administration (local or central) adopts in order to counteract the negative externalities that follow within the territory following the entry of tourists. The revenues deriving from the application of tourism taxes are then (at least in principle) used to compen-sate citizens for any inconvenience caused by the influx of tourists (Rinaldi, 2011).
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