Work

Tourism Taxation: Balancing revenues, competitiveness and sustainability in destination management

Year: 2025

Type: article

Abstract: Tourism taxes have become increasingly relevant as destinations seek to balance public revenue generation with the sustainability of local communities and tourism competitiveness. While traditional taxation debates focus on voter impact, tourism taxation shifts the burden to non-residents, raising distinct economic and social considerations. This paper offers a comprehensive review of the current landscape of tourism taxation, analysing its regulatory motivations, the externalities it seeks to address, demand responsiveness, and levels of stakeholder acceptance. Drawing on existing literature, the study explores how tourism taxes are designed and implemented and assesses their potential as instruments for promoting more resilient and sustainable destinations in the face of growing visitor pressure and evolving global challenges.

Source: Tourism Management

DOI: 10.1016/j.tourman.2025.105326

Authors: Jaume Rosselló-Nadal, María Sard

Institution: Universitat de les Illes Balears

Language: English

Topic: Diverse Aspects of Tourism Research

Subfield: Sociology and Political Science

Field: Social Sciences

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $4,690

Funder: Comisión Interministerial de Ciencia y Tecnología