Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector

Ylvije Borici-Kraja Elez Osmani
Abstract:
We are trying to bring here the importance that tourism taxation has. Based on the fact that tourism industry is becoming one of the most important branches of the economy, it is essential to find the best solution, the best taxes rates that would encourage tourism development, and the most important part is that this funds should be used to invest, to refund tourism industry. In this way we will have an increase of the income from the tourism. Of course, a strong taxation system will have negative impact on tourism industry. High rates of taxes would have negative impact on competitiveness, and would be a great disaster towards competitiveness and incomes. It is extremely important, to do the best towards the tax system, in this way the tourism could be encouraged. To better understand the system taxation in tourism we did the SWOT analyses. Based on these analysis we are going to bring here some conclusions and recommendations.

Keywords:
tax rates, tourism, competitive advantage, competitiveness, value added tax

Full text available in PDF: Academicus-MMXII-6-126-135.pdf

Creative Commons License

Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector by Ylvije Borici-Kraja, Elez Osmani is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Permissions beyond the scope of this license may be available at
http://academicus.edu.al/?subpage=volumes.