Delimitación de ingresos públicos aplicables en los destinos turísticos españoles

José Luis Durán-Román, Juan Ignacio Pulido-Fernández () and Pablo Juan Cárdenas-García ()
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Juan Ignacio Pulido-Fernández: Universidad de Jaén.
Pablo Juan Cárdenas-García: Universidad de Jaén.

INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, 2020, issue 47, 179-199

Abstract: Public authorities have played a key role in the tourism competitiveness considering that this agent has the obligation to provide different infrastructures and to guarantee distinct services for both the tourist and the tourist destination itself. The public administrations of the territories in which tourism has an important weight for the economy of Spain have brought to light certain financing problems. Given this fact, the implementation of specific fiscal instruments which tax this activity and that fall to the agents participating in the sector may contribute to obtain the necessary funding to deal with different public policies.

Keywords: Tourist tax; competitiveness; financing; tourism destination; sustainability (search for similar items in EconPapers)
JEL-codes: H59 H69 H71 H74 L83 R50 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ris:invreg:0443

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