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Title: Tourism as a source of taxation – the Portuguese case
Authors: Rodrigues, Carlos
Campina, Ana
Keywords: Tourism
Portuguese national budget
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: ​​ Disponível no Repositório UPT,
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.
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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