The Impact Of Green Taxes And Of Fiscal Measures On Competitive Sustainable Tourism In Romania

Tourism, as a mass phenomenon, has grown over the last decades due to increased population incomes, global infrastructure development, communication and promotion means, and last but not least, due to increased leisure time. Tourism identifies with nature, movement, culture, health and knowledge. However, these desires have led to the spectacular development of a new industry, i.e. the tourism industry. Tourism, if not planned and controlled through institutional policies, can give rise to serious social and environmental imbalances. A particular problem is caused by the air pollution entailed by the industry; the pollution sources with repercussions on the tourism potential have been considered, in a decreasing activity rate, as follows: energetic, metallurgical, chemical, petrochemical, building materials, wood processing, and food industry. Mixed emissions of dust, harmful gases, irritants and smelling substances produced by the units of these industries can pollute the resources underlying the development of activities specific to spa, leisure and relaxation tourism, cultural tourism, hunting and sport fishing.By charging environmental impact activities, states aim to achieve environmental objectives, which is only one of the instruments used for this purpose. Therefore, this paper focuses on this issue, i.e. the impact of green taxes and of fiscal and social taxes on competitive and sustainable tourism.