Efectele taxelor asupra turismului. Experienţa internaţională.

Abstract

The majority of governments use tourism as a source of revenue. However, as tourism is still regarded by a good part of public authorities as a non-essential activity, any form of tourism services taxation is progressive, depending on the consumer’s income. Like other indirect taxes, those imposed on tourist products can be “ad valorem” (a certain percentage of the price) or specific (determined as a fixed amount). In general, taxes can be divided into three main groups: Taxes imposed on commercial tourist products; Taxes imposed on consumers as tourists; Taxes paid by the consumer when buying the services. The article analyzes the international experience regarding the application of different tax systems in the tourism industry. JEL:Q57, Q58.