Open Access. Powered by Scholars. Published by Universities.®

Business Commons

Open Access. Powered by Scholars. Published by Universities.®

Taxation

Journal

2023

Tourism

Articles 1 - 1 of 1

Full-Text Articles in Business

Tax In Tourism Research: A Bibliometric Analysis, Serap Ozdemir Guzel, Tugce Uzun Kocamis Aug 2023

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 …