engleski

Financial performance of tourist boards in the Republic of Croatia

There are 326 tourist board offices in Croatia, of which 297 are active and 29 are inactive. There are tourist boards of cities, municipalities, counties, areas, towns and islands. The umbrella institution is the Croatian National Tourist Board (central office). In 2015, tourist boards had 862 employees and the total revenues of all tourist boards amounted to 110 million euros, with the total assets exceeding 37 million euros (mainly deposits). This represents a significant financial potential for the development of tourism, a potential which is not an integral part of the state and local government budgets. In Croatia, there is an uneven distribution of revenue, in particular as regards the revenue deriving from the tourist tax. As much as 95% of the tourist tax revenue is generated by the tourist boards of the Adriatic counties. Although tourist tax is charged per night, this is extremely unfair to continental tourist boards as, due to the low number of overnight stays, these tourist offices generate less revenue and thus have fewer opportunities to promote and improve tourism. The main objective of tourist boards should be the development of tourism in the whole of Croatia. Therefore, in order to promote tourism in areas with weak tourism performance, a different distribution of tourist tax revenue should be considered. The main purpose of this paper is to analyse the financial position of such areas and the possibility of redistributing revenues intended for the promotion of tourism among individual regions of the Republic of Croatia, based on the analysis of financial reports for 297 active tourist board offices.

tourist board, business, tourist tax, financial position, indicator

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