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

Kód výsledku v 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>

Výsledek na webu

<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

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

ISBN

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ISSN

22612424

e-ISSN

2261-2424

Počet stran výsledku

11

Strana od-do

1016-1026

Název nakladatele

EDP Sciences

Místo vydání

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Místo konání akce

Zilina

Datum konání akce

13. 1. 2021

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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