Abstract
The existing tax models in nautical tourism, different for an individual country, contain various additional taxes already analyzed in scientific researches, while the characteristics and impacts of occupancy tax have been left neglected. The aim of the paper is to examine the impact of occupancy tax on the competitiveness of the price policy in nautical tourism within the Mediterranean countries, by performing the comparative analysis of tax models between the European Union member states and other Mediterranean countries. The results obtained have shown different and hardly comparable tax models, determined by the strategic orientation of the individual country in nautical tourism. The charges of the representatives of two target groups, the occupancy tax prices in Montenegro and similar models in Croatia and Greece have been compared, where the research findings indicated Montenegro as more competitive than the two other EU countries in all categories of the analysis. The obtained results have neglected other destinations comparative advantages mainly favorable to the EU countries having excellent development perspectives. The small scale participation of the occupancy tax in the overall tax model should not allow long-term outflow of the users in the European Union’s nautical tourism due to short-term revenue growth.
Highlights
The paper aims at presenting the impact of the European Union (EU) member states taxation models examining the competitiveness factor in the Mediterranean by performing the comparison with the non-European Union countries primarily related to the occupancy tax in nautical tourism
Occupancy tax in the Mediterranean is a small part of the tax system established in accordance to the efforts of individual countries to attract users to their marinas, but it can be an indicator of movement on the tourist market
It is clear that a certain tax model in nautical tourism is determined by the role of nautical tourism in the development strategy of an individual country
Summary
The paper aims at presenting the impact of the European Union (EU) member states taxation models examining the competitiveness factor in the Mediterranean by performing the comparison with the non-European Union countries primarily related to the occupancy tax in nautical tourism. The occupancy tax is a form of additional levy participating in the overall price of the service in nautical tourism and typically charged per person and realized overnight stay in various types of tourist accommodations (European Commission, 2017b). The balance between the increase in competitiveness on the market and the implementation of additional taxes is considered essential for the sustainable development of the prosperous tourism segment. The enormous potential of this prosperous sector has been recognized by the European Commission in the guidelines of Blue Growth Strategy and the European Strategy for more Growth and Jobs in Coastal and Maritime Tourism supporting the sustainable growth and focusing on the skills, innovation, safety and environmental protection
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