Abstract
The aim of the article is to examine whether VAT recovery has a chance to become a factor encouraging tourists to travel for shopping purposes. The article presents theoretical issues regarding shopping tourism and its determinants as well as the results of own research. The following research methods were used: literature review, legal acts analysis and survey conducted in January 2019 on a group of 124 Polish consumers of tourist services. This study showed low awareness of the consumers regarding the possibility of VAT recovery, which is the biggest barrier in using tax free system. To increase number of tourists using this system, promotion activities on a local level should be conducted.
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