Naslov
TAXATION IMPACT ON TOURIST DESTINATION’S PRICE COMPETITIVENESS

Autori
Šuman Tolić, Meri

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

ISBN
978-960-287-090-7

Skup
Innovation, Entrepreneurship and Competitiveness in the Balkan and Black Sea Countries

Mjesto i datum
Kavála, Grčka, 03.11.2006. - 05.11.2006

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tourism taxation; tourist destination; price competitiveness; Laspeyres Price Index

Sažetak
Over the last few years taxes on tourism have proliferated. Taxes on tourism increase government revenue but at the same time may reduce destination’s price competitiveness. Changes in tax policy influence on price changes which reflects on tourist demand, supply and business results of tourism industry and further may induce many negative effects upon employment, foreign currency inflow and fiscal revenues, depending on the price elasticity of demand for tourism in the analysed destination. Tourism is highly price sensitive and competition between destinations is easily distorted even by small price movements which can be caused by changes to taxes. Governments should be cautious with taxing tourism and in time informed of any changes in tourism taxation in the rival destinations. The aim of this paper is to analyse taxes which burden prices of “basket” of tourism goods and services in Dubrovnik and tourist destinations from countries which are the main competitors of Croatian tourism.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA