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Delimitación de ingresos públicos aplicables en los destinos turísticos españoles

Author

Listed:
  • Durán-Román, José Luis

    (Universidad de Jaén.)

  • Pulido-Fernández , Juan Ignacio

    (Universidad de Jaén.)

  • Cárdenas-García , Pablo Juan

    (Universidad de Jaén.)

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.

Suggested Citation

  • Durán-Román, José Luis & Pulido-Fernández , Juan Ignacio & Cárdenas-García , Pablo Juan, 2020. "Delimitación de ingresos públicos aplicables en los destinos turísticos españoles," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 47, pages 179-199.
    • Handle: RePEc:ris:invreg:0443
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    More about this item

    Keywords

    Tourist tax; competitiveness; financing; tourism destination; sustainability;
    All these keywords.

    JEL classification:

    • H59 - Public Economics - - National Government Expenditures and Related Policies - - - Other
    • H69 - Public Economics - - National Budget, Deficit, and Debt - - - Other
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H74 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Borrowing
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General

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