UTICAJ PORESKE POLITIKE NA KONKURENTNOST TURIZMA U SRBIJI I NEKIM ZEMLJAMA U OKRUŽENJU I EVROPSKE UNIJE

Abstract

Tax policy has a significant impact on the tourism sector, its development, employment, and the decision of tourists to visit a destination. The impact of tax policy on the price of tourism services also reflects on the tourism and travel sector’s competitiveness level. The subject of this paper is tax policy in the area of tourism in Serbia and some neighboring and European Union countries (Croatia, Montenegro, Albania, Macedonia, Bulgaria, Slovenia, Hungary, Romania). The aim of the paper is the analysis of tax rates in the tourism sector in the countries under consideration, and the level of tourism sector’s competitiveness in terms of the impact of tax policy on business and investment. Methodological basis in this paper relies on the World Economic Forum data (WEF) on Travel & Tourism Competitiveness Index (TTCI). Research has shown unfavorable position of Serbia, as well as most countries in the region, in terms of effects of tax policy on business and investment.