Tourism as a source of taxation – the Portuguese case
Date
2020
Embargo
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Coadvisor
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Volume Title
Publisher
Association of Economists and Managers of the Balkans
Language
English
Alternative Title
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.
Keywords
Tourism, Taxes, Portuguese national budget, VAT, Corporate income tax
Document Type
conferenceObject
Publisher Version
https://doi.org/10.31410/tmt.2020.97
Dataset
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
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Designation
Access Type
Open Access