Delimitación de ingresos públicos aplicables en los destinos turísticos españoles

Abstract

Los poderes públicos han desempeñado un papel clave en la competitividad turística, al recaer sobre este agente la obligación de proporcionar distintas infraestructuras y garantizar distintos servicios tanto al turista como al propio destino turístico. Las administraciones públicas de los territorios en los que el turismo tiene un peso importante para la economía española han puesto de manifiesto determinados problemas de financiación. Ante lo cual, la implantación de instrumentos fiscales específicos que graven dicha actividad y que recaigan sobre los agentes participantes en el sector, pueden contribuir a obtener la financiación necesaria para abordar distintas políticas públicas.

Tourist taxation as a sustainability financing mechanism for mass tourism destinations

“…Subsequently, as reflected in Table 2, tourists with a positive WTP were asked to express their payment preferences regarding 15 taxes and fees linked to tourism, which were defined by a panel of experts in a previous study (Durán‐Román et al, 2020). These taxes and fees were defined with the objective of contributing to the financing of policies that increase both sustainability and the tourist experience in a destination.…”

Tourist Tax to Improve Sustainability and the Experience in Mass Tourism Destinations: The Case of Andalusia (Spain)

“…The next step consists of identifying the tourist demand that declares its WTP, the acceptance or not, of a series of taxes and/or public fees on tourism activity, whose objective is to improve the tourism experience and sustainability of the destination. These taxes and/or public fees were previously identified by a panel of experts [81].…”