Do tourist companies support a greater direct tax burden? The case of Spain
Bibliographic Data
| ID | 21699372 |
|---|---|
| Authors | Ángela Pilar Granados Bernal (Universidad de Sevilla), Pedro Atienza Montero (0000-0002-5347-511X, Universidad de Sevilla, corresponding author), Luis Ángel Hierro Recio (0000-0002-5868-5589, Universidad de Sevilla) |
| Year | 2022 |
| Volume | 25 |
| Issue | 4 |
| Pages | 579-591 |
| Publication date | 2022-02-16 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Current Issues in Tourism (JOURNAL) |
| Journal identifiers | ISSN: 1368-3500 • E-ISSN: 1747-7603 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/13683500.2021.1892605 |
| OpenAlex | W3135098799 |
| Language | EN |
| Citations received | 1 |
| References cited | 28 |
Most of the literature on tourism taxation focuses on indirect taxes, on their use as a policy to promote tourism or as a system for collecting and controlling revenue. This document addresses an issue which has thus far remained almost unexplored; the direct taxation of tourism through the corporate tax borne by companies in the sector. The proposed objectives are twofold: first, to verify whether direct taxation leads to an additional tax on the tourism sector, which compensates for the lower collection due to the application of reduced rates in indirect taxation; and second, to ascertain whether there are differences between the different subsectors of the tourism sector in this regard. For this, a random sample of 16,266 Spanish companies for the period 2014–2018 is used, taken from the SABI (Iberian Balance Analysis System) base. Results show that Spanish tourism companies are taxed above average, although less than most subsectors of the services sector, such that it cannot be said that there is compensation for the lower VAT tax burden. However, the exception is travel agencies, who bear a much higher levy on corporate tax whilst at the same time enjoying a special VAT regime
Business · Corporate Tax · Direct tax · Economic policy · Economics · Geography · Indirect tax · Public economics · Revenue · Tax avoidance · Tax reform · Tax revenue · Tourism · Value-added tax · Corporate Taxation and Avoidance · Finance, Taxation, and Governance · Taxation and Compliance Studies · Finance
Theory of the firm
Specific and general taxation of tourism activities. Evidence from Spain
Assessing the environmental impact of tourism development
Equity, management, power sharing and sustainability—issues of the ‘new tourism’
Economics of tourism taxation
Tourism, economic welfare and efficient pricing
Sustainable tourism and the question of the commons
Aspects of Labor Economics
| Citations per year | 0.5 |
|---|---|
| Citation span | 2024 - 2024 (1) |
| Highly cited | No |