Tourism as a source of taxation – the Portuguese case
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Data
2020
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Editora
Association of Economists and Managers of the Balkans
Idioma
Inglês
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Resumo
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.
Palavras-chave
Tourism, Taxes, Portuguese national budget, VAT, Corporate income tax
Tipo de Documento
conferenceObject
Versão da Editora
https://doi.org/10.31410/tmt.2020.97
Dataset
Citação
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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Acesso Aberto