The balearic islands and the special taxes on tourism

  1. Jose Ramón Cardona 1
  2. María del Carmen Azpelicueta Criado 1
  3. María Dolores Sánchez Fernández 2
  1. 1 Universitat de les Illes Balears.
  2. 2 Universidade da Coruña
    info

    Universidade da Coruña

    La Coruña, España

    ROR https://ror.org/01qckj285

Journal:
Journal of Tourism and Heritage Research: JTHR

ISSN: 2659-3580

Year of publication: 2019

Volume: 2

Issue: 3

Pages: 590-610

Type: Article

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Abstract

In many countries of the world, mainly in Europe, there are taxes that affect tourism activity and whose purpose is to make investments in tourist areas. In Spain exist this type of tax, in the form of an overnight tax, in Catalonia and the Balearic Islands. In the Balearic Islands, after the case of 2002, a tourist tax was introduced again in 2016. It is a controversial measure, with little acceptance among entrepreneurs and with chiaroscuro in its application, both in the collection and in the realization of investments. Among the population, and based on an exploratory study conducted in 2016, it can be stated that: tourist taxes have a high level of acceptance and many tourists and workers in the sector know similar taxes outside the Balearic Islands; the imposed tax is known, it is considered a good idea and they believe that it will help to conserve the cultural and natural heritage; for many the amount of the tax could be higher and consider a fixed rate for overnight stay adequate; the collection procedure is not the best and is annoying for tourists and workers; and the destination of the income generated by the tourist tax is fundamental for the opinion of the vast majority of the sample. In general, the population is not opposed to the tax but distrusts the use made of the money collected.

Bibliographic References

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Data source: Dialnet