Tourism as a source of taxation – the Portuguese case

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dc.contributor.authorRodrigues, Carlos
dc.contributor.authorCampina, Ana
dc.date.accessioned2021-06-18T11:51:57Z
dc.date.available2021-06-18T11:51:57Z
dc.date.issued2020
dc.description.abstractThis 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.pt_PT
dc.identifier.citationRodrigues, 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/11328/3563pt_PT
dc.identifier.doi​​https://doi.org/10.31410/tmt.2020.97pt_PT
dc.identifier.isbn978-86-80194-42-4
dc.identifier.issn2683-5673
dc.identifier.urihttp://hdl.handle.net/11328/3563
dc.language.isoengpt_PT
dc.publisherAssociation of Economists and Managers of the Balkanspt_PT
dc.rightsopen accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectTourismpt_PT
dc.subjectTaxespt_PT
dc.subjectPortuguese national budgetpt_PT
dc.subjectVATpt_PT
dc.subjectCorporate income taxpt_PT
dc.titleTourism as a source of taxation – the Portuguese casept_PT
dc.typeconferenceObjectpt_PT
degois.publication.firstPage97pt_PT
degois.publication.lastPage105pt_PT
degois.publication.title5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Erapt_PT
dspace.entity.typePublicationen

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