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| Author: | Matschke, M. |
| Title: | Der Fremdenverkehrsbeitrag als besonderer Beitrag in Fremdenverkehsgemeinden (Tourist contribution as a special income of touristic areas) |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1990 : VOL. 42:1, p. 10-29 |
| Index terms: | INLAND REVENUE TOURIST INDUSTRY FEDERAL REPUBLIC OF GERMANY |
| Language: | ger |
| Abstract: | Contributions are a special kind of income of communes which serve the obligatory financing by those concerned of the costs of public institutions. The definition of contributions in general and tourist contribution in particular is given. The laws on tourist contribution of individual lander of FRG. An analysis of tourism development costs (publicity, creation, maintenance, enlargement of touristic facilities) in Land Niedersachsen. |
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