COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F20%3AN0000023" target="_blank" >RIV/25619161:_____/20:N0000023 - isvavai.cz</a>
Result on the web
<a href="https://eman-conference.org/wp-content/uploads/2020/09/EMAN_2020-Conference-Proceedings-DRAFT.pdf" target="_blank" >https://eman-conference.org/wp-content/uploads/2020/09/EMAN_2020-Conference-Proceedings-DRAFT.pdf</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
COMPARATIVE ANALYSIS OF VAT REFUNDS SYSTEMS TO FOREIGN TOURISTS IN ARGENTINA, COLOMBIA, ECUADOR, AND URUGUAY. THE CASE OF THE TAX-FREE SHOPPING
Original language description
The presented contribution focuses on describing the Value Added Tax refund to foreign tourists, specifically the Tax-Free Shopping incentive, that increases tourists’ propensity to buy retail goods where shopping can even sometimes be the primary reason for traveling. To have a practical analysis and comparison, four economies from South America were chosen. Colombia and Ecuador whose tax-refund system is entirely operated by the State and Argentina and Uruguay whose govern-ments have decided to outsource their VAT refund service to tourists having private companies operate them. Adding to this, an evaluation of the main characteristics of these countries regarding the com-petitiveness of their tourism sector was gathered with data obtained from the Travel & Tourism Com-petitiveness Index (TTCI) Report (2019). The findings of this research provide a benchmark to tourism policymakers interested in assessing changes overtime on this type of incentive.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50204 - Business and management
Result continuities
Project
—
Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
4th International Scientific Conference - EMAN 2020
ISBN
—
ISSN
26834510
e-ISSN
—
Number of pages
12
Pages from-to
127-138
Publisher name
Association of Economists and Managers of the Balkans
Place of publication
Bělěhrad
Event location
Bělehrad
Event date
Sep 3, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—