engleski

Comparative analysis of Croatian sojourn tax in nautical tourism with corresponding tax in Greece

The additional taxation models in European Union countries related to the users of the nautical tourism were presented to indicate the negative repercussions and perspectives of increasing sojourn tax in Croatia for boat owners and their guests staying and sleeping on the vessels. The Croatian sojourn tax was compared with cruising tax in Greece as the most similar one among European Union countries that can be compared and by combining two variables to point out the differences that make Croatia less competitive in several categories, especially with the knowledge that imposing additional taxes is not followed with the improvement of service and product. With the existing tax model, a desirable prolongation of the tourist season, as well as the acquisition of comparative advantage in the Mediterranean, are not achievable. The equalization of measures towards stationary guests and those staying and sleeping on the vessels would be manifested in the 14 % increase of sojourn tax proportionally for all categories. Differences in tax rates according to the season, preseason and postseason and the introduction of discounts depending on the vessel size and length of stay are recommended for some categories. The revision of the lump sum payment model should also aim at the payment model based on the realized overnight stay on vessels.

competitiveness ; sojourn tax ; nautical tourism ; comparison

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