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

Palabras clave:

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

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.

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Biografía del autor/a

José Luis Durán Román, Universidad de Jaén
Alumno de doctorado de la Universidad de Jaén en el Programa Interuniversitario en Ciencias Económicas, Empresariales y Jurídicas. Desarrolla su tarea investigadora en los ámbitos del análisis, planificación y gestión del turismo, siendo su ámbito de especialización la fiscalidad de la actividad turística. Adicionalmente, desarrolla su labor docente en el área de Organización de Empresas, Marketing y Sociología de la Universidad de Jaén.
Pablo Juan Cárdenas García, Universidad de Jaén

Doctor en Economía por la Universidad de Jaén, desarrolla su tarea investigadora en los ámbitos del análisis, planificación y gestión del turismo, siendo su ámbito de especialización la Economía del Turismo. En este sentido, acredita una amplia experiencia investigadora, de calidad internacional en su especialidad, que ha dado lugar a la publicación de artículos en revistas nacionales e internacionales de reconocido prestigio –indexadas en el listado del Social Science Edition Index o Scopus-, así como a la elaboración de numerosos capítulos de libro en editoriales de prestigio internacional.

Juan Ignacio Pulido Fernández, Universidad de Jaén

Doctor en Ciencias Económicas y Empresariales. Profesor Titular de Economía Aplicada en la Universidad de Jaén, en la que dirige el Laboratorio de Análisis e Innovación Turística (LAInnTUR). Ha participado en más de un centenar de congresos científicos nacionales e internacionales, presentando ponencias y comunicaciones sobre distintos aspectos del turismo. Es autor, o coautor, de más de ochenta artículos, treinta libros y más de cincuenta proyectos de investigación y/o consultoría sobre economía del turismo, su principal línea de investigación.

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Publicado
2020-07-15
Cómo citar
Durán Román, J. L., Cárdenas García, P. J., & Pulido Fernández, J. I. (2020). Taxation of Tourism Activities: A Review of the Top 50 Tourism Destinations. Revista de Economía Mundial, (55). https://doi.org/10.33776/rem.v0i55.3838
Sección
Sección General