التفاصيل البيبلوغرافية
| العنوان: |
TOURISM TAX MODEL FOR DEVELOPMENT OF REGIONS. |
| المؤلفون: |
Pole, Laura1 laura.pole@gmail.com, Grizane, Tamara1 |
| المصدر: |
Research for Rural Development - International Scientific Conference. 2021, p239-246. 8p. |
| مصطلحات موضوعية: |
*RURAL development, *TOURISM, *COVID-19 pandemic, *UNEMPLOYMENT, *BANKRUPTCY |
| الشركة/الكيان: |
ORGANISATION for Economic Co-operation & Development |
| مستخلص: |
Tourism enables export, creates work places and additional income for regional development. In 2020, due to Covid-19 virus the global tourism industry shrank by 72% increasing unemployment, bankrupting small companies, which was most evident in regions. The Organisation for Economic Co-operation and Development (OECD) has mentioned the need for establishing the competitive advantage of Latvia in surrounding regions as one of the challenges of the Tourism Policy of Latvia. In order to succeed, there is a need for additional funding, which can be acquired through tourism tax which is a well worldwide known method, also in Latvia, with more than 100 years of history. Globally, there are different models of tourism tax. However, there is no clear indication towards the applicability of a single tourism tax model for development of regions which would be applicable to the case of Latvia. This research reveals that despite the identified problems, introduction of tourism tax is a well based decision which is rationalised through positive impact on the number of tourists. The deployed AHP method defined the model Fixed rate model for enterprise as the most appropriate option for the given situation. [ABSTRACT FROM AUTHOR] |
| قاعدة البيانات: |
Academic Search Index |