haku: @indexterm Taxation / yhteensä: 1872
viite: 42 / 1872
| Tekijä: | Gago, A. (et al.) |
| Otsikko: | Specific and general taxation of tourism activities. Evidence from Spain |
| Lehti: | Tourism Management
2009 : JUN, VOL. 30:3, p. 381-392 |
| Asiasana: | Spain tourism taxation |
| Kieli: | eng |
| Tiivistelmä: | Purpose of this paper is to discuss whether tax collection on tourism should be addressed through specific or general taxation. The paper describes the concept of tourism taxes and compares the effects of specific and general tourism taxation in Spain. The paper argues that there are economic and environmental reasons that justify specific taxes on tourism. In addition, the study suggests that taxation system in tourism industry could be improved in terms of revenues and internalization of costs without hindering the economy. |
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