Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations

José Luis Durán Román, Pablo Juan Cárdenas García, Juan Ignacio Pulido Fernández

Resumen


Los poderes públicos han desempeñado un papel clave en la competitividad turística, al recaer sobre este agente la obligación de proporcionar determinadas infraestructuras y servicios. Ello ha provocado incurrir en determinados costes adicionales, ante lo cual, la implantación de instrumentos fiscales puede contribuir a obtener la financiación necesaria. El objetivo del presente trabajo es identificar los tributos de carácter turístico implantados en los cincuenta principales destinos turísticos mundiales. Para ello, se han consultado distintas fuentes oficiales, nacionales e internacionales. Se han identificado tributos de carácter turístico en 49 de los 50 principales destinos turísticos; configurándose, por tanto, como un instrumento eficaz para obtener la financiación necesaria.


Palabras clave


destino turístico; tributación turística; políticas públicas; gestión del destino; financiación.

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DOI: http://dx.doi.org/10.33776/rem.v0i55.3838

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