The Impact of Romanian Tax Measures on Black Sea Coastline Tourism

Trandafir Adina () and Ristea Luminita ()
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Trandafir Adina: Spiru Haret University
Ristea Luminita: Spiru Haret University

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1717-1722

Abstract: Even if Romania has a huge tourism potensial,is mouving slowly in this industry. This study aims to investigate the impacts of tax measures on the Romanian Black Sea Coastline tourism and we have chosen a very specific area, i.e. the southern part and namely a specific seaside resort Neptun – Olimp and also one of the hotels of it: Hotel Cocor. For our investigation we use a linear regression model. To highlight the impact of tax measures adopted by the national authorities on local tourism, the model take into consideration three scenarios: the rate of VAT applied at this moment (respectively, 24%), the rate of 0% VAT and the rate of 9% VAT that were could be applied to tourism services.

Keywords: tax measures; VAT rate; occupancy degree; tourism. (search for similar items in EconPapers)
JEL-codes: H30 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1717-1722

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