This study presents a comprehensive analysis of the effects of taxation on the tourism industry and offers a series of recommendations aimed at assisting governments in finding the right tourism taxation structure. Building on and complementing previous reports on this subject, it is the result of detailed research and the input of six regional seminars held around the world. It provides an analysis and discussion of tourism taxation concepts and issues, a tourism taxation typology, and examines future trends. The findings and conclusions are illustrated with an analysis of 6 country case studies and a further selection of other geographic examples.
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Descripción World Tourism Organization (UNWTO). Estado de conservación: Good. Ex-library, so some stamps and wear, but in good overall condition. Nº de ref. de la librería Z1-X-025-00692