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The Impact Of Tourism Taxation: Analysis For Romania

Author

Listed:
  • Camelia Surugiu

    (University of Bucharest, Romania; National Institute for Research and Development in Tourism, Romania)

  • Marius-Razvan Surugiu

    (Institute of National Economy, Romanian Academy)

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.

Suggested Citation

  • Camelia Surugiu & Marius-Razvan Surugiu, 2017. "The Impact Of Tourism Taxation: Analysis For Romania," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 24(24), pages 1-6, December.
    • Handle: RePEc:scm:rdtusv:v:24:y:2017:i:24:p:6
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    References listed on IDEAS

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    1. Carrascal Incera, André & Fernández, Melchor Fernández, 2015. "Tourism and income distribution: Evidence from a developed regional economy," Tourism Management, Elsevier, vol. 48(C), pages 11-20.
    2. Richard G. Fritz, 1982. "Tourism, Vacation Home Development and Residential Tax Burden:," American Journal of Economics and Sociology, Wiley Blackwell, vol. 41(4), pages 375-385, October.
    3. Gheorghe Zaman & Marius Surugiu & Camelia Surugiu, 2010. "Propagation effects of taxes in Romania: An input-output analysis," Romanian Journal of Economics, Institute of National Economy, vol. 30(1(39)), pages 76-94, June.
    4. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
    5. Maria Loredana POPESCU & Antoniu PREDESCU & Maria Roxana COSMA, 2015. "Decreasing Indirect Fiscal Pressure – Essential Tool For Competitiveness Enhancing Of Romania’S Tourism Sector," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 19(19), pages 80-83, June.
    6. Ramesh Durbarry, 2008. "Tourism Taxes: Implications for Tourism Demand in the UK," Review of Development Economics, Wiley Blackwell, vol. 12(1), pages 21-36, February.
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    Cited by:

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