Open Access. Powered by Scholars. Published by Universities.®
- Keyword
Articles 1 - 2 of 2
Full-Text Articles in Business
Tax In Tourism Research: A Bibliometric Analysis, Serap Ozdemir Guzel, Tugce Uzun Kocamis
Tax In Tourism Research: A Bibliometric Analysis, Serap Ozdemir Guzel, Tugce Uzun Kocamis
University of South Florida (USF) M3 Publishing
Tourism industry is one of the important sources in terms of tourism economy. For this reason, tourism and tax are two important variables. Tax in the field of tourism research and the usage areas of these taxes are other remarkable issues. In recent years, countries and many tourism businesses have been taking taxes from tourists for various expenditure items. The increasing importance of tax in terms of both supply and demand side, and the lack of a holistic comprehension of the knowledge domain in the literature are the motivation of the study. In this context, this study aimed to present …
Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo
Tourism Taxes In Italy: A Sustainable Perspective, Lucia Rotaris, Marta Carrozzo
Journal of Global Business Insights
In Italy, a tourism tax was introduced in 2011, since then it has been adopted in most of the Italian provincial capitals and tourist cities. This tax can mitigate the negative externalities caused by tourists; however, it should be carefully planned both in terms of the amount of money to be levied and in terms of the uses to be financed with the tax revenues, it could, otherwise, negatively impact the tourism sector, decreasing—rather than increasing— the social welfare. The aim of this paper is to assess the acceptability of such a tax and to examine how the tax should …