engleski

Tax Aspect of Innovation Development in tourism

In 21st century tourism and innovations have been in the center of interest worldwide. Innovations play an important role in tourism, especially with regard to the development of a tourist destination. Innovation and creativity associated with the modern IT technology contributes the most to dynamic development of tourism. Development of IT technology helps to speed the work of a tourist worker, facilitates communication between certain tourist destinations and raises the quality of work and services in tourism. Successful development of tourism is based on constant changes and reaction to the changes. The basis of all such changes is innovation of products and services and high quality of new products. In order to stimulate economic activity and increase competitiveness, state regulations should be established through fiscal policy. By applying certain fiscal variables for investment and innovations fiscal policy stimulates tourist industry and its´ stronger and quality development. The main element of innovativeness in economic growth and development is research and development. Use of tax incentives may be a good option to stimulate entrepreneurs in tourism to invest in research and development. Investment in new and modern technologies helps in acquiring different knowledges and skills needed for entrance on the international and dynamic tourist market.

innovations; tourism; fiscal policy; tax incentives; research and development

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