Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe
Dragan Roller (),
Sabina Hodžić () and
Sanja Premec
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Dragan Roller: Faculty of Tourism and Hospitality Management, Opatija, University of Rijeka, Croatia
Sabina Hodžić: Faculty of Tourism and Hospitality Management, Opatija, University of Rijeka, Croatia
Tourism and Hospitality Industry from University of Rijeka, Faculty of Tourism and Hospitality Management
Abstract:
Purpose – Taxes directly affect business activities of entities in tourism in Mediterranean countries of Europe. This is reflected in service prices, and therefore in the offer and demand for hotel management services. The aim of this paper is to present which Mediterranean countries of Europe carry the largest tax burden with regard to corporate income tax. Design – Three main areas are discussed, namely: corporate income taxation in the hotel industry, tax revenues of Mediterranean countries of Europe and Croatian corporate income tax distribution and tourist destinations. Methodology - The paper provides a comparative analysis of corporate income taxation of hotel industry for Mediterranean countries of Europe. Approach – This paper examines incentives in corporate income tax in Croatian fiscal practice and corporate income taxation in the hotel industry of Mediterranean countries of Europe. This approach is regarded as a considerable contribution to further research on tax burden in the hotel industry. Findings – The hotel industry in Mediterranean countries of Europe is affected by corporate income taxation. Higher taxation of hotel industry in Mediterranean countries of Europe decreases competitiveness of tourist destinations. Originality – The results of this research show that Croatias corporate income tax rate is not as big as in other Mediterranean countries of Europe; however, its economic and financial instability makes Croatia a tourist destination unfavourable for development of hotel industry.
Keywords: corporate income tax; hotel industry; Mediterranean countries of Europe; fiscal policy (search for similar items in EconPapers)
JEL-codes: L83 (search for similar items in EconPapers)
Date: 2014-05
New Economics Papers: this item is included in nep-pub and nep-tur
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Published in 22nd Biennial International Congress Tourism & Hospitality Industry 2014, May 2014, pages 338-350
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