Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25619161%3A_____%2F21%3AN0000024" target="_blank" >RIV/25619161:_____/21:N0000024 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.1051/shsconf/20219201016" target="_blank" >http://dx.doi.org/10.1051/shsconf/20219201016</a>

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries

Original language description

Research background: Following the global trends concerning “tourism taxation,” South American governments identified and applied policies on taxation to raise revenues or fiscal relaxation measures to support their tourism sectors as strategies to increase its number of tourists, competitiveness, and the attractiveness of its destinations. Due to the COVID-19 threat, several countries have been forced to turn to emergency tax breaks and temporary changes in taxation measures. Purpose of the article: This research aims to determine which taxes, fees, and charges that affect the tourism sector in South American countries have been reduced/removed as a short-term measure to support tourism during the COVID-19 crisis. Methods: The paper is structured from deductive reasoning, which moves from a general to a more specific analysis. First, a basic description of the tax system’s specifications that affect South America’s tourism sector is presented based on comparative information in the form of an inventory of tourism-related taxes, based on an analytical study. With data obtained from the United Nations World Tourism Organization (UNWTO) and other international organizations which are tracking the policies’ responses to COVID-19, an assessment of the key policy responses from these countries related to “tourism taxation” will be made and compared with other regions. Findings & Value added: The contribution presented focuses on exploring and describing the role of taxes used as a measure to support the tourism sector. Then, the tax incentives/reduction or removal made as a government response to the coronavirus pandemic threat and its possible impacts were analyzed. It also highlights recent trends and interesting practices in South America.

Czech name

—

Czech description

—

Type

D - Article in proceedings

CEP classification

—

OECD FORD branch

50200 - Economics and Business

Project

—

Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

The 20th International Scientific Conference Globalization and its Socio-Economic Consequences

ISBN

—

ISSN

22612424

e-ISSN

2261-2424

Number of pages

11

Pages from-to

1016-1026

Publisher name

EDP Sciences

Place of publication

—

Event location

Zilina

Event date

Jan 13, 2021

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

—