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Tourist Tax as a Source of Income

Author

Listed:
  • Yana Doneva

    (University of Economics - Varna, Varna, Bulgaria)

Abstract

Taxes are the main source of revenue in the state and municipal budgets. They are a factor with direct and indirect effect on economic growth. The aim of the study is to examine the importance of tourism as a source of income for the country and different regions. The values and the revenues from tourist tax are considered here. The results of the survey show the financial contribution of the sector at local level and determine the guidelines of the key role for the development of the regions in Bulgaria.

Suggested Citation

  • Yana Doneva, 2021. "Tourist Tax as a Source of Income," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 10(3), pages 127-135, December.
    • Handle: RePEc:vra:journl:v:10:y:2021:i:3:p:127-135
    as

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    File URL: http://su-varna.org/journal/IJUSV-ESS/2021.10.3/127-135.pdf
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    References listed on IDEAS

    as
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    3. James Myers & Peter Forsberg & Donald Holecek, 1997. "A Framework for Monitoring Global Travel and Tourism Taxes: The WTTC Tax Barometer," Tourism Economics, , vol. 3(1), pages 5-20, March.
    4. Larry Dwyer & Peter Forsyth (ed.), 2006. "International Handbook on the Economics of Tourism," Books, Edward Elgar Publishing, number 2827.
    5. Webster, Craig & Ivanov, Stanislav, 2014. "Transforming competitiveness into economic benefits: Does tourism stimulate economic growth in more competitive destinations?," Tourism Management, Elsevier, vol. 40(C), pages 137-140.
    6. Scotchmer, Suzanne, 1989. "Who profits from taxpayer confusion?," Economics Letters, Elsevier, vol. 29(1), pages 49-55.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    tourist tax; tourism destination; destination management; public policy;
    All these keywords.

    JEL classification:

    • R5 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

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