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Tourism Demand And Tax Relationship In Islamic Regions

Author

Listed:
  • Majid FESHARI

    (Assistant Professor of Kharazmi University province, Iran.)

  • Ali AKBAR TAGHIPOUR

    (Assistant Professor of Damghan University)

  • Mojtaba VALIBEIGI

    (Assistant Professor of Buein Zahra Technical University, Buein Zahra city, Qazvin province, Iran.)

Abstract

The relationship between tax and tourism receipts is one of the crucial issues in tourism literature and has been considered empirically in recent years. For this purpose, the main objective of this paper is to determine the long-run relationship between tax ratio to GDP and tourism receipts in OIC selected countries during the 1990-2014. The econometric model for these countries has been estimated by applying dynamic OLS approach. The main findings of this study reveal that tax ratio has negative effect on the tourism receipts and GDP per capita and its growth have positive and significant effect on the tourism receipts in Islamic selected countries. Hence, the main policy implication of this paper is that the tourism managers in these countries should adopts policies to improve the tax revenue through the increase of product capacity. Moreover, the increasing of GDP per capita can improve the tourism receipts in these countries.

Suggested Citation

  • Majid FESHARI & Ali AKBAR TAGHIPOUR & Mojtaba VALIBEIGI, 2016. "Tourism Demand And Tax Relationship In Islamic Regions," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(3), pages 99-106, December.
    • Handle: RePEc:hrs:journl:v:viii:y:2016:i:3:p:99-106
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    References listed on IDEAS

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    Cited by:

    1. Amitrajeet A. Batabyal & Seung Jick Yoo, 2020. "A theoretical analysis of preference matching by tourists and destination choice," Asia-Pacific Journal of Regional Science, Springer, vol. 4(3), pages 809-820, October.
    2. Majid FESHARI & Hedayat HOSSEINZADEH, 2018. "The Relationship Between Health Care And Tourism Demand In Iranian Economy," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 173-180, July.

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    More about this item

    Keywords

    Tourism; Taxation; Tax Incentives; GDP Per Capita; DOLS Approach;
    All these keywords.

    JEL classification:

    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • O49 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Other

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