El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa
Tourism is considered a relevant sector as it is an important source of economic growth and job generation. It is positioned as the third largest sector of international trade, contributing with 10.3% of world GDP, and records 1.7 billion dollars of revenue (omt, 2020). Therefore, it is important to...
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Instituto de Investigaciones en Turismo e Identidad. Facultad de Filosofía y Letras – Universidad Nacional de Cuyo
2020
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| Acceso en línea: | https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353 |
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I11-R84article-43532021-04-14T10:39:22Z The role of taxes as instruments of tourism policy. Case studies in Latin America and Europe El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa Romero, Agustina Porto, Natalia tributos sector turístico política turística medidas tributarias tributes tourism sector tourist policy tax measures Tourism is considered a relevant sector as it is an important source of economic growth and job generation. It is positioned as the third largest sector of international trade, contributing with 10.3% of world GDP, and records 1.7 billion dollars of revenue (omt, 2020). Therefore, it is important to study the main taxes and tax measures that affect it in order to know those policies that release on tourist activities.The aim of this work is to characterize and describe the types of taxes and tax measures related to the tourist sector. In particular, the current situation of the Covid-19 pandemic and the measures adopted by the countries regarding those taxes are analyzed. Tax policies on tourist activities are addressed in Latin America and Europe as case studies, based on a review, analysis and collection of information from international and national organizations. It is recognized that there are fiscal and tourist policies’that constitute means for investment in infrastructure and services in the sector. Then, the tax policies that have been the subject of the current policy will be established and have acted as a means to mitigate the adverse effects of the current crisis situation affecting tourism. El turismo es considerado un sector de gran relevancia ya que es una fuente importante de crecimiento económico y generación de empleo. Se posiciona como el tercer mayor sector de comercio internacional contribuyendo con el 10.3% del PBI mundial, y registra 1,7 billones de dólares de ingresos (OMT, 2020). Por ello, resulta importante el estudio de los principales tributos y medidas tributarias que lo afectan con el fin de conocer aquellas políticas que recaen sobre las actividades turísticas.Este trabajo tiene como objetivo caracterizar y describir los tipos de tributos y medidas tributarias que están relacionadas con el sector turístico. En particular, se analizará la situación actual de la pandemia de Covid-19 y las medidas adoptadas por los países con respecto a estos tributos. Se abordan las políticas impositivas que recaen sobre las actividades turísticas en algunos países de América Latina y Europa, partiendo de una revisión, análisis y recopilación de información de organismos internacionales y nacionales. Se reconoce que existen medidas de política turística y fiscal que constituyen un medio necesario para la inversión en infraestructura y servicios en el sector. Luego, se establecen las políticas impositivas que han sido objeto de la política actual y han actuado como un medio para mitigar efectos adversos de la actual situación de crisis que afecta al turismo. Instituto de Investigaciones en Turismo e Identidad. Facultad de Filosofía y Letras – Universidad Nacional de Cuyo 2020-12-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Article evaluated by two external evaluators Artículo evaluado por dos evaluadores externos application/pdf text/html https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353 Revista de Turismo e Identidad; Vol. 1 Núm. 1 (2020); 183-213 2718-8205 spa https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353/3147 https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353/3430 |
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Revista de Turismo e Identidad |
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Online |
| author |
Romero, Agustina Porto, Natalia |
| spellingShingle |
Romero, Agustina Porto, Natalia El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa tributos sector turístico política turística medidas tributarias tributes tourism sector tourist policy tax measures |
| author_facet |
Romero, Agustina Porto, Natalia |
| author_sort |
Romero, Agustina |
| title |
El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa |
| title_short |
El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa |
| title_full |
El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa |
| title_fullStr |
El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa |
| title_full_unstemmed |
El rol de los tributos como instrumentos de política turística. Casos de estudio en América Latina y Europa |
| title_sort |
role of taxes as instruments of tourism policy. case studies in latin america and europe |
| description |
Tourism is considered a relevant sector as it is an important source of economic growth and job generation. It is positioned as the third largest sector of international trade, contributing with 10.3% of world GDP, and records 1.7 billion dollars of revenue (omt, 2020). Therefore, it is important to study the main taxes and tax measures that affect it in order to know those policies that release on tourist activities.The aim of this work is to characterize and describe the types of taxes and tax measures related to the tourist sector. In particular, the current situation of the Covid-19 pandemic and the measures adopted by the countries regarding those taxes are analyzed. Tax policies on tourist activities are addressed in Latin America and Europe as case studies, based on a review, analysis and collection of information from international and national organizations. It is recognized that there are fiscal and tourist policies’that constitute means for investment in infrastructure and services in the sector. Then, the tax policies that have been the subject of the current policy will be established and have acted as a means to mitigate the adverse effects of the current crisis situation affecting tourism. |
| publisher |
Instituto de Investigaciones en Turismo e Identidad. Facultad de Filosofía y Letras – Universidad Nacional de Cuyo |
| publishDate |
2020 |
| url |
https://revistas.uncu.edu.ar/ojs3/index.php/turismoeindentidad/article/view/4353 |
| topic |
tributos sector turístico política turística medidas tributarias tributes tourism sector tourist policy tax measures |
| topic_facet |
tributos sector turístico política turística medidas tributarias tributes tourism sector tourist policy tax measures |
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