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Pregled bibliografske jedinice broj: 961028

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


Vukić, Luka; Vidan, Pero; Marušić, Eli
Comparative analysis of Croatian sojourn tax in nautical tourism with corresponding tax in Greece // 5th International Scientific Conference TRENDS IN DEVELOPMENT OF TOURISM AND HOSPITALITY / Stanovčić, Tatjana (ur.).
Kotor, Montenegro: Faculty of Tourism and Hotel Management, Kotor, 2018. str. 25-- (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), stručni)


CROSBI ID: 961028 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

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

Autori
Vukić, Luka ; Vidan, Pero ; Marušić, Eli

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), stručni

Skup
5th International Scientific Conference TRENDS IN DEVELOPMENT OF TOURISM AND HOSPITALITY

Mjesto i datum
Kotor, Crna Gora, 11-12.10.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
competitiveness ; sojourn tax ; nautical tourism ; comparison

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Tehnologija prometa i transport, Ekonomija



POVEZANOST RADA


Ustanove:
Pomorski fakultet, Split

Profili:

Avatar Url Luka Vukić (autor)

Avatar Url Eli Marušić (autor)

Avatar Url Pero Vidan (autor)

Poveznice na cjeloviti tekst rada:

Pristup cjelovitom tekstu rada

Citiraj ovu publikaciju:

Vukić, Luka; Vidan, Pero; Marušić, Eli
Comparative analysis of Croatian sojourn tax in nautical tourism with corresponding tax in Greece // 5th International Scientific Conference TRENDS IN DEVELOPMENT OF TOURISM AND HOSPITALITY / Stanovčić, Tatjana (ur.).
Kotor, Montenegro: Faculty of Tourism and Hotel Management, Kotor, 2018. str. 25-- (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), stručni)
Vukić, L., Vidan, P. & Marušić, E. (2018) Comparative analysis of Croatian sojourn tax in nautical tourism with corresponding tax in Greece. U: Stanovčić, T. (ur.)5th International Scientific Conference TRENDS IN DEVELOPMENT OF TOURISM AND HOSPITALITY.
@article{article, author = {Vuki\'{c}, Luka and Vidan, Pero and Maru\v{s}i\'{c}, Eli}, editor = {Stanov\v{c}i\'{c}, T.}, year = {2018}, pages = {25--}, keywords = {competitiveness, sojourn tax, nautical tourism, comparison}, title = {Comparative analysis of Croatian sojourn tax in nautical tourism with corresponding tax in Greece}, keyword = {competitiveness, sojourn tax, nautical tourism, comparison}, publisher = {Faculty of Tourism and Hotel Management, Kotor}, publisherplace = {Kotor, Crna Gora} }
@article{article, author = {Vuki\'{c}, Luka and Vidan, Pero and Maru\v{s}i\'{c}, Eli}, editor = {Stanov\v{c}i\'{c}, T.}, year = {2018}, pages = {25--}, keywords = {competitiveness, sojourn tax, nautical tourism, comparison}, title = {Comparative analysis of Croatian sojourn tax in nautical tourism with corresponding tax in Greece}, keyword = {competitiveness, sojourn tax, nautical tourism, comparison}, publisher = {Faculty of Tourism and Hotel Management, Kotor}, publisherplace = {Kotor, Crna Gora} }




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