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Residents’ Perceptions Regarding the Implementation of a Tourist Tax at a UNESCO World Heritage Site: A Cluster Analysis of Santiago de Compostela (Spain)

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  • Jakson Renner Rodrigues Soares

    (Department of Business, University of A Coruña, 15001 A Coruña, Spain
    Master in Tourism Business Management, Universidade Estadual do Ceará, Fortaleza 60714-903, Brazil)

  • Paula Remoaldo

    (Lab2PT and Department of Geography, Universidade do Minho, 4710-057 Braga, Portugal)

  • André Riani Costa Perinotto

    (Master in Tourism Business Management, Universidade Estadual do Ceará, Fortaleza 60714-903, Brazil
    Department of Tourism, Parnaiba Delta Federal University, Parnaíba 64202-020, Brazil)

  • Larissa Paola Macedo Castro Gabriel

    (Tourism, Economy and Sustainability Research Group, Universidade Estadual do Ceará, Fortaleza 60714-903, Brazil)

  • María Elvira Lezcano-González

    (Department of Humanities, University of A Coruña, 15001 A Coruña, Spain)

  • María-Dolores Sánchez-Fernández

    (Department of Business, University of A Coruña, 15001 A Coruña, Spain)

Abstract

Even though the residents’ perceptions on the tourist activity have been thoroughly investigated in the last three decades, there are still few similar studies on destinations that are listed as UNESCO World Heritage Sites. The research presented in this article assesses the perception of the residents of the municipality of Santiago de Compostela (Spain) regarding the implementation of a tourist tax. The study is based on 588 residents’ responses to a survey conducted through a questionnaire prepared by the authors. Owing to the exponential increase in the number of visitor arrivals to the city, the implementation of a tourist tax could be one of the strategies deployed to improve the tourist experience. It may also allow for a less negative interaction between residents and tourists. The analysis revealed the existence of three clusters: tax-skeptics, tax-enthusiasts, and tax-reactionaries. The results are consistent with the nature of a mature destination, with most respondents supporting the implementation of a tourist tax that could contribute to improving, amongst other things, the quality of the tourist destination for both visitors and residents.

Suggested Citation

  • Jakson Renner Rodrigues Soares & Paula Remoaldo & André Riani Costa Perinotto & Larissa Paola Macedo Castro Gabriel & María Elvira Lezcano-González & María-Dolores Sánchez-Fernández, 2022. "Residents’ Perceptions Regarding the Implementation of a Tourist Tax at a UNESCO World Heritage Site: A Cluster Analysis of Santiago de Compostela (Spain)," Land, MDPI, vol. 11(2), pages 1-18, January.
    • Handle: RePEc:gam:jlands:v:11:y:2022:i:2:p:189-:d:733244
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    References listed on IDEAS

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    1. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Taxing Tourism in Spain: Results and Recommendations," DEA Working Papers 16, Universitat de les Illes Balears, Departament d'Economía Aplicada.
    2. Bird, Richard M., 1992. "Taxing tourism in developing countries," World Development, Elsevier, vol. 20(8), pages 1145-1158, August.
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    Cited by:

    1. José Ramón-Cardona & María Dolores Sánchez-Fernández, 2023. "The Society’s Heterogeneity Regarding Attitudes towards Tourism: A Cluster Analysis of the Ibiza Residents," Societies, MDPI, vol. 13(7), pages 1-19, July.
    2. Alastair M. Morrison, 2022. "Editorial: Land Issues and Their Impact on Tourism Development," Land, MDPI, vol. 11(5), pages 1-6, April.
    3. Eunice Lopes & Noelia Araújo-Vila & André Riani Costa Perinotto & Lucília Cardoso, 2022. "Tourism and Land Planning in Natural Spaces: Bibliometric Approach to the Structure of Scientific Concepts," Land, MDPI, vol. 11(11), pages 1-19, October.

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