THE IMPACT OF TOURISM TAXATION: ANALYSIS FOR ROMANIA

Authors

  • Camelia Surugiu Faculty of Administration and Business, University of Bucharest, Romania; National Institute for Research and Development in Tourism, Romania
  • Marius-Razvan Surugiu Institute of National Economy, Romanian Academy

DOI:

https://doi.org/10.4316/rdt.24.384

Keywords:

tourism, taxation, input-output, management

Abstract

In modern economies, taxes levied by governments are the most important source of government revenue. Like any other economic sector, tourism is taxed, but it also benefits from financial resources from the government. However, given its specificity, taxation implies a different approach in order to stimulate development, as long as any tax increase can lead to higher prices for tourism products. The paper aims to investigate the tax multipliers of tourism and recreational activities and the propagation effect of taxes, using the data provided by the National Institute of Statistics (NIS), applying Input-Output (IO) methodology for the year 2014.

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Published

30-12-2017

Issue

Vol. 0 No. 24 (2017)

Section

Articles

License

Revista de Turism: Studii si Cercetari in Turism (RDT) is an open access scholarly journal that allows free access to its content (articles, issues). RDT is available online to the readers without financial, legal, or technical barriers (no publication charges), based on the theory to keep an article's content intact. Authors can use Creative Commons licenses to specify usage rights of articles. Copyright of articles belong to authors.

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This work is licensed under a Creative Commons Attribution License 4.0.