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).
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Rivista di Scienze del Turismo - Ambiente Cultura Diritto Economia
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
