Tourist Tax Research Articles

The beach: tourism tax competition along the Italian coasts

AbstractThis paper investigates how tourism taxes are used by municipalities to attract tourists. We analyze how municipalities compete among each other, explicitly accounting for the spatial dimension. This paper provides a novel contribution to the literature on tax competition by explicitly modeling and testing the spatial dimension. First, we present a spatial model of tax competition, which is an adoption of the Hotelling model of imperfect competition in the linear city. We find that tax rates are strategic complements, as a change in taxes of one town will lead to a similar change of tax rates in neighboring towns. Second, we test the model with data from tourism taxes along the Italian coastline. We find that towns on the Tyrrhenian coast loose tourists to municipalities in the (south)east, if those reduce their tourism tax rate, and compete by lowering their own tax rates with respect to towns in the (north)west. We do not find similar behavior along the Adriatic coast.

‘제주환경보전분담금(관광세)’ 제도 도입과정 분석 : 정책흐름모형(PSM)의 적용

Jeju Special Self-Governing Province has been reviewing the introduction of a tourism system related to a Tourism Tax for the environmental conservation of tourist destinations since 2012. However, the system, now referred to as the ‘Environmental Conservation Contribution,’ was ultimately postponed in May 2024 due to legal issues, political interests, negative public opinion regarding the system’s introduction, and a lack of supporting evidence. This study analyzes the process through the application of Kingdon(1984)’s Policy Streams Model(PSM), noting that discussions surrounding the ‘Jeju Environmental Conservation Contribution’, which faced long-standing challenges, did not follow a rational policy process due to differences in stakeholder opinions and the fluid nature of the system’s details. The anaylsis identified two main factors congributing to the difficulty in introducing the Jeju Environmental Conservation Contribution System. First, the window for policy decision-making did not open because the problem stream, policy alternatives stream, and political stream were not aligned, largely due to the insufficient formation of the political stream. Second, the policy leader who held significant influence in aligning these three streams, were unable to strongly lead the introduction of the system to it’s conclusion. Based on the research results, the practical implications of this study are as follows. First, for the successful implementation of the system, political efforts to persuade the public and shape public opinion are essential. Additionally, effective policy PR strategies are needed to foster social consensus through negotiations with multilateral consultative bodies and to enhance public awareness of the system. Second, it suggests that a logical and reasonable design that can change and persuade public perception is necessary when designing policy alternatives. Third, policy leaders should lead changes in the national atmosphere and public opinion formation based on professional knowledge and resources, and combine the three streams of the policy formation process with innovative strategies. The academic contribution of this study is that it lies in its application of empirical research using policy theory in the field of tourism studies, by clearly identifying the complex factors and problems involved in the introduction of the tourism system. Furthermore, this study enhances the clarity and objectivity of the analysis by refining the factors analyzed in the existing Policy Streams Model.

Does Perceived Nuisance Abundance of Water Plants Match with Willingness-to-Pay for Removal? Contrasts Among Different User Categories.

Dense beds of water plants can be perceived as nuisance, but this perception, however, may not be similar for different user categories, and this may affect their willingness-to-pay (WTP) for plant removal. A questionnaire survey was used to test this for residents and visitors and find underlying socio-cultural or economic drivers. We studied five cases where nuisance water plant growth is managed: the rivers Otra (Norway) and Spree (Germany), and the lakes Kemnade (Germany), Grand-Lieu (France), and Hartbeespoort Dam (South Africa). We used a different payment vehicle for residents (annual household tax) and visitors (tourist tax). The survey included questions on days spent on specific types of activity per year, the importance attached to different functions and activities, overall environmental attitude, perception of the plants, socio-demographic respondent characteristics and WTP for increased plant removal. We observed no increase in WTP for increased removal in most sites. The two most important drivers of variation in current WTP were income, and whether respondents were engaged in boating and angling and thus perceived the plants negatively. Variation in WTP among sites was considerable, and mainly related to the mixture of activities among respondents. Differences between residents and visitors were less important than those among sites. Our observations bear importance for water management: information on differences in experienced nuisance among user categories and the frequency of use by these categories is useful as guidance for the design and implementation of any plant removal plan.

The Prospect of Introduction of Tourism Tax as a Source of Increase of Own Income of Yerevan City

In order to get a general idea about the financial sector of the city of Yerevan, one should study the financial opportunities of Yerevan. By concentrating people, resources and investment in one place, big cities have the opportunity to influence economic development, stimulate innovation and deepen social relations. This circumstance is the basis for the need to study the features of financial management of large cities and identify the problems, because they are one of the main driving forces of the country's development program. One of the main problems of the city of Yerevan is the effective management of limited resources, ensuring the realization of not only the right, but also the ability to provide efficient public services to the population of the community. In this regard, we emphasize the provision of a stable and flexible base of financial resources equivalent to the implementation of the powers assigned to the Yerevan community by law, the use of opportunities for the formation of own financial resources and the implementation of independent financial policy. Using the resources of the city of Yerevan, we can pay attention to the flow of tourists, which is a possible way to increase Yerevan's own income. Tourism taxes are small fees, usually levied indirectly by accommodation or leisure establishments, and usually go towards the city's maintenance and development projects, as well as providing favorable conditions for the tourism industry.

Sustainable tourism in the Tremiti Islands (South Italy)

An analysis of the pressure factors that influence the sustainable tourism in the Tremiti Islands (TI) has been performed. Tourist’s fluxes have been investigated in terms of monthly arrival and presences showing a high value of the territorial exploitation index with high number of arrivals, particularly in August, and low occupancy rate. Effects of climatic change has been analyzed in TI with reference to the increase of average air and sea temperature in the islands. Some measures of contrast to climate change and to favour sustainable tourism have been discussed also. The CO2 emissions by ferries transport, solid waste and wastewater treatment have been calculated. Environmental taxation for sustainable tourism aimed tat CO2 content reduction is also assessed identifying the value in 1.47 €/capita on the basis of the tourist arrivals and presences considering the environmental cost for CO2 removal and showing that tourism taxation should be well accepted if funds are destined to environmental purposes.

Health Tourism Tax Incentives in Turkey in 2024

Health Tourism Tax Incentives in Turkey in 2024

IMPACT OF LOGISTICS ON TOURIST DESTINATION DEVELOPMENT

The research aims to study the impact of logistics on the development of tourist destinations. It discusses the role and objectives of logistics in this context. The Covid-19 pandemic and the war in Ukraine have significantly impacted the tourism industry and its logistics. The tourism industry worldwide almost fully recovered in the first half of 2024 after the Covid-19 pandemic. In Ukraine, tourism is also recovering, and despite the war, tourist tax revenues increased by almost a quarter in the first half of 2023 compared to the corresponding period in 2021. The research was based on analysis, synthesis, comparative analysis, and systematization methods. The study systematized and generalized the concepts of logistics levels that affect tourist destinations, logistics functions in tourism, and factors influencing the development of tourist destinations. Further research prospects involve justifying a model for the impact of tourism logistics on promoting tourist destinations.

Modern principles of development and increase of the competitiveness of tourist activities of the Odessa region

Currently, one of the guarantors of the region's economic stability is the development of tourism. The rapid growth of the tourism industry and significant cash receipts actively affect various segments of the economy and contribute to the formation of the tourism industry. The development of domestic tourism is a significant source of income for local economies, ensures the creation of jobs, promotes self-employment of the population, and contributes to the development of regions. In this vein, the study of the peculiarities of the development of domestic tourism in the regions and the increase of the competitiveness of tourist activity in the conditions of current realities is not just important, but urgent. The publication's purpose is to engage you, the reader, in the research of the specifics of development and assess the competitiveness of tourism in the Odesa region. Your interest and involvement in this study are crucial for its success and for the advancement of the tourism industry in the Odesa region. The results. The article examines the essence and nature of the popularity of tourism at the regional level. The essence of tourism is determined; it is substantiated that it affects the world economy and is dependent on crisis phenomena. It has been studied that our country is an attractive destination for tourism from all over the world; the tourism sector continues to need help with difficulties and focuses mainly on domestic tourism to safe regions. It is noted that the Odesa region is one of the most popular regions of Ukraine for tourism and recreation. Odesa's tourist and recreational potential, the leading economic indicators of tourism such as the contribution to GDP, employment generation, and foreign exchange earnings, the dynamics of the number of subjects of tourist activity, and the dynamics of the payment of the tourist tax have been studied. It is substantiated that tourism needs to rethink the directions of specialization and diversification of tourist services with an orientation, first of all, on domestic tourism in the context of increasing its competitiveness. Conclusions. The analysis of tourist activity in Odesa shows that the region is developing in tourism, which, in turn, brings income to the regional budget and contributes to forming a favorable reputation of the region as an attractive tourist destination. Therefore, the development of regional tourist destinations and the formation of their tourist attractiveness is extremely important in order to achieve the goals of the region's socio-economic development in the conditions of growing competition in the market of tourist services. Keywords: tourism, tourist activity, competitiveness of tourism, region, tourist destination

The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study

Abstract The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.

MENELISIK SATU DEKADE RISET PERPAJAKAN PARIWISATA di INDONESIA : SEBUAH STUDI BIBLIOGRAPHY

This study aims to examine and determine the development of tourism tax research in Indonesia for a decade with an observation period of 2013- 2023. The research is based on 83 tourism tax articles published in reputable journals or SINTA 1,2,3 and 4 accredited journals in Indonesia. This study found that the development of tourism tax research did not consistently increase and the lack of research on tourism tax as evidenced from 10 yearsthere were only 83 articles. The journal that publishes many articles with the most tourism tax topics is the Udayana University Accounting E-Journal. The method that is widely used is quantitative method, and secondary data sources are widely used by researchers. The absence of articles published in SINTA 1indexed journals is mostly published in SINTA 4 indexed journals. This study proves the development of tourism tax in Indonesia with a bibliography analysis method that has not been studied by researchers in Indonesia bymapping articles published in SINTA 1,2,3 and 4 indexed journals for a decade. This research also uses 4 keywords in the search for tourism tax articles, namely entertainment tax, hotel tax and tourism tax

Factors Affecting Compliance with Tourism Taxes: Evidence from Malaysia

Due to the fact that tax noncompliance directly impacts the source of national income, the Malaysian government and academic researchers have critically discussed the topic of tax noncompliance. Indirectly, noncompliance has an impact on a nation’s social and economic development. The Royal Malaysian Customs Department (RMCD) is in charge of overseeing and implementing Malaysia’s indirect tax laws. Existing initiatives include boosting penalties, increasing operations and inspections, hiring more enforcement agents, and pursuing tax obligations in court. These activities are largely tied to economic factors. The purpose of the study is aligning with the research’s goal which to highlight the fact that tax payers and policymakers should view and address this issue from non-economic viewpoints for a variety of reasons. First, non-economic variables’ actions are more closely tied to those that can be taken to control taxpayers’ behaviour before noncompliance occurs. Second, noncompliance prevention and control procedures can be improved because they reduce the amount of time, effort, and money needed to resolve the problem after it arises. A conceptual framework on factors that influence the compliance with tourism tax in Malaysia by using the Theory of Planned Behaviour (TPB). The study intends to characterise the behaviour and activities taken by the noncompliant tax payers in Malaysia in order to comprehend their noncompliance behaviour. This research contributes to the broader understanding of tourism tax dynamics and offers practical recommendations for policymakers aiming to enhance compliance and foster sustainable tourism practices.

Особливості обліку, звітності та оподаткування суб’єктів господарювання сфери гостинності

The aim of the article is to study the theoretical and practical issues regarding the procedure, in accordance with the current regulatory framework, for determining economic entities that carry out activities in the field of services for the accommodation of persons for short-term temporary residence. The economic entities that are tax agents for the payment of tourist tax have been identified, as well as the possibility of expanding the base of taxation with tourist tax for a separate category of economic entities involved in the accommodation of persons for temporary short-term residence, through the introduction of licensing of certain types of activities, has been substantiated. The main aspects and systems of taxation of economic entities related to the hotel and restaurant business are emphasized, including the use of the preferential regime of taxation of services by value added tax. The problematic issues of the organization of accounting and control over the payment of excise duty in the implementation of the sale of alcoholic beverages are identified and the main aspects and features for ensuring control over its implementation in multicomponent alcoholic beverages are emphasized to prevent the imposition of financial sanctions by the tax authorities when they carry out control measures. The expediency of using electronic accounting devices in the sale of excisable products with the possibility of its classification by type and volume has been determined. The main directions and procedure for reflecting in the accounting of incomes related to the accommodation of persons for temporary residence and the provision of related services during their residence are studied. It is proposed to improve the existing forms of primary registration of persons who temporarily rent housing, as well as to expand their use for economic entities, i. e. individuals who provide temporary accommodation services for short-term residence.

Туристська індустрія України: проблеми адаптації у військовий період і перспективи поствоєнного відновлення

The aim of the article is to analyze the current state of the domestic tourism industry in the context of the russian invasion of Ukraine, as well as to develop potential directions for eliminating the negative consequences for the tourism industry, speaking of its further recovery. The article examines the state of the tourism industry during the wartime, considers aspects of its adaptation to the conditions of martial law, and develops proposals for the post-war recovery. Since the onset of the large-scale military aggression, the tourism industry of Ukraine has undergone significant transformations, which have led to the practical halt of all types of tourism, especially at the initial stages of hostilities. However, a full assessment of the impact of military events on Ukrainian tourism becomes very difficult in view of the continuation of large-scale hostilities and the lack of accurate data. The study analyzes the amount of tourist tax and the structure of taxes to the State budget of Ukraine from the activities of tourism industry enterprises, the results of the analysis showed a significant drop in all indicators. An assessment of the impact of tourism development on the gross regional product (GRP) is carried out using correlation and regression analysis. Based on the results of modeling, a regression model of the dependence of GRP on tourist tax has been built, which confirms that the development of tourism in the region contributes to an increase in the gross regional product and has a significant multiplier effect. The features of recreation and work of tourist facilities in different regions of Ukraine are generalized and structured, and it is found that even with the existing restrictions, citizens continue to discover new places worth visiting in Ukraine. This can be attributed to the consideration that constant stress tires the body, and people need rest and recovery. A substantive characterization of the wartime factors of influence on the development of the tourism industry has been determined. It is determined that the recovery of the tourism industry will depend on the pace of restoration of the general and tourist infrastructure and the overall standard of living in the country, which will contribute to the rise of both inbound and outbound tourism. One of the main factors influencing the creation of a safe image of a tourist destination is the level of terrorist threat, in connection with which a set of measures to prevent terrorist threats has been formulated. The main program model for the development of tourism in post-war Ukraine is the public-private partnership (PPP), from the implementation of which the greatest return for the development of the tourism business is expected. In view of the above, the subject of prospective research should be the development of organizational and resource support for the PPP mechanism for the recovery of the tourism industry of Ukraine.

АНАЛІЗ І ДИНАМІКА РОЗВИТКУ СУБ’ЄКТІВ ТУРИСТИЧНОЇ ІНДУСТРІЇ: ЕКОНОМІЧНА СКЛАДОВА

The article examines the economic component of the tourism industry and its impact on the sustainable development of the tourist entities’ competitive potential. The purpose of the study is to analyze the dynamics of economic component development considering it as one of the criteria for transforming the competitive potential of the tourism industry subjects. The task is to analyze the tourist routes/flows of Ukraine, study the income from the tourist services provision, and calculate the integral index of the economic component of the sustainable development of the tourism industry subjects. The analyzed data on the dynamics of the number of foreign tourists who entered Ukraine showed that tourists from Moldova, Poland, and Romania topped the rating. The dynamics of the number of incoming tourists (foreign citizens) by region of Ukraine in 2016-2021 have been studied. The analysis of outbound tourism dynamics showed that the most popular destinations among Ukrainians are Poland, Turkey, Hungary, and Egypt. The survey of the State Agency for the Development of Tourism regarding the travels of Ukrainians in the country is characterized. The incomes of tourism business enterprises of Ukraine in 2016-2021 are analyzed with an emphasis on income from the provision of tourist services and income from excursion activities. The article highlights the dynamics of the tourist tax from 2016 to 2022 and analyzes the dynamics of tax revenues from the tourism industry in the regions of Ukraine from 2021 to 2023. The study has revealed that tax revenues to the state budget of Ukraine in 2022 decreased by 31%. Direct investment by region from 2016 to 2021 showed unstable dynamics. An integral index of the economic component of sustainable development of tourism industry entities has been calculated. The assessment of the integral index provides a more complete picture of the economic impact of the tourism industry on its subjects, helps institutions and other engaged parties in making efficient decisions about the development of the tourism industry, identifying its strengths and weaknesses, and developing strategies to improve competitive positions.

Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.

A Study on the Estimation of the Value of Tourists’ WTP by Payment Method: Focusing on the Gangwon State

Purpose - This study estimated the value of tourists’ willingness to pay (WTP) to develop and promote regional tourism and minimize external effects using the contingent valuation method (CVM).
 Design/methodology/approach - To reduce exaggeration bias, a major issue of CVM, a pilot survey was conducted to categorize bid value. Additionally, the payment method was divided into a tourism fund and tourism taxes, and the respondents’ answers were reaffirmed in two stages.
 Findings - As a result of the analysis, the tourists’ WTP was estimated to be 5,132 KRW (3.60 USD) for the tourism fund and 1,036 KRW (0.73 USD) for tourism taxes.
 Research implications or Originality - The results of this study provide implications for securing financial resources and establishing policies in Gangwon province, which promotes special self-governing.

Tourism in wartime Ukraine – condition, restrictions and prospects

The aim of the article is to present the current possibilities of travelling in Ukraine, shaped in the first year of the Russian-Ukrainian conflict, and the problems that the war caused in the Ukrainian tourism economy. The research method used was the analysis of selected secondary sources, including literature on the impact of crises on tourism, tourism industry reports and statistics on tourism in Ukraine. It was stated that, as a result of the war, international tourism in Ukraine decreased by as much as 90% and in the near future it will be very difficult to reach the pre-war number of visitors. There is still domestic tourist traffic, but it is subject to numerous and internally diversified restrictions. As a result, in 2022 there was a significant decrease in the size of the national tourist tax (by 24%) and budgetary revenues from the tourism economy (by 31%), despite the impressing increases in the above-mentioned categories in the western regions of Ukraine.

Meeting externalities: The effects of educational training on support for tourism activities

This study evaluates whether college students change their beliefs about the social, economic, and environmental effects of tourism activities after receiving educational training. In particular, our goal is to examine if economic instruction affects their views about the impacts of cruise tourism development. We conduct an experiment with students majoring in tourism enrolled in a compulsory course on tourism and transport at the University of Las Palmas de Gran Canaria (Spain). We administer a survey before and after the course in three academic years that involve the pre-pandemic and pandemic periods. We find that students become more concerned about the negative impacts of cruise tourism, with significant shifts in their agreement with the environmental externalities and price surges associated with cruise tourism. Furthermore, they become more supportive of the setting of a tourism tax per passenger, but agree less with the idea that governments should economically incentivise the arrival of more ships.

Tourist tax for sustainability: Determining willingness to pay

Tourist tax has become increasingly important to destinations worldwide to internalize the external costs of tourism and to support tourism investments, provide social services and protect the environment. Based on “the user pays principle”, tourist tax aims for a fair distribution of the costs created by tourism activity. It is therefore important to explore the tourists’ willingness to pay tourist tax, identify its antecedents, and examine outcomes of tourist tax. However, few studies have examined attitudes of tourist as taxpayers. Hence, the present study aims to the determine tourists’ willingness to pay (WTP) tourist tax to enhance sustainable tourism and identify the factors affecting their willingness. Informed by the literature review, various scenarios of willingness to pay tourist tax were created. The scenario surveys were collected from tourists staying at least one night in Istanbul. Data from 428 responses collected were analyzed by utilizing the Tobit model in the STATA v14 program. The results indicate that average amount that tourists are willing to pay varied with each scenario. The WTP was lowest when the expenditure items were not specified whereas it was highest for the cultural heritage support scenario. In line with the proposed model, willingness to pay also depended on socio-demographic variables, knowledge level, travel content, and behavioral factors.

Using LADM and BIM for property and tourist taxation in the municipality of Bar, Montenegro

Property valuation and taxation processes are of great importance, since revenues from taxes can be allocated to other areas of public interest thus improving the quality of life for all citizens. Two types of taxes are related to buildings and building units in Montenegro: property tax that is paid for all properties and tourist tax that is paid for properties used for tourism. Montenegro is a coastal country with rapid urbanization and developed tourism, so it is important to have well organized cadastral and tax administration records in order to perform correct tax calculation. Since the newly proposed LADM Valuation Information model is planned to be the part of the second edition of ISO 19152 Land Administration Domain Model (LADM), it is considered in the development of the country profile for valuation and taxation for Montenegro. The resulted model is presented in the paper. In addition to data organization, the procedures for determining the value of the property and tax value are also important and should be implemented according to the national regulation. In the paper, the formulas for calculation the tax values are presented. Appropriate attributes and classes that ensure keeping necessary data are added to the model. This model shows that LADM Valuation Information model can be used also for a very specific framework of legislation in which special kinds of property taxes can be found. The tax calculation in practice is not always correct due to lack of data. The possibility of using BIM model for new buildings in tax calculation, in order to overcome the mentioned problem, is analyzed. Data such as the area of the building and the quality of the building (building construction, building facade, windows, number of rooms, installations, number of bathrooms, etc.) can be directly loaded into tax administration database from the appropriate BIM model thus making the tax collection system more equitable and correct. In the paper, the mapping of appropriate BIM entities to valuation code lists are presented. In order to prove the benefits that such solution brings, an analysis of the cost-effectiveness of using BIM in the valuation and taxation process is carried out and presented.