Please use this identifier to cite or link to this item: http://hdl.handle.net/11328/3563
Title: Tourism as a source of taxation – the Portuguese case
Authors: Rodrigues, Carlos
Campina, Ana
Keywords: Tourism
Taxes
Portuguese national budget
VAT
Corporate income tax
Issue Date: 2020
Publisher: Association of Economists and Managers of the Balkans
Citation: Rodrigues, C., & Campina, A. (2020). Tourism as a source of taxation – the Portuguese case. In V. Bevanda, & S. Štetić, 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, pp. 97-105. doi: ​​https://doi.org/10.31410/tmt.2020.97. Disponível no Repositório UPT, http://hdl.handle.net/11328/3563
Abstract: This research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.
URI: http://hdl.handle.net/11328/3563
ISBN: 978-86-80194-42-4
ISSN: 2683-5673
Appears in Collections:IJP - Comunicações a Congressos Internacionais / Papers in International Meetings

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