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Tourism as a source of taxation – the Portuguese case

Bibliographic Details
Main Author: Rodrigues, Carlos
Publication Date: 2020
Other Authors: Campina, Ana
Language: eng
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/11328/3563
https://doi.org/​​https://doi.org/10.31410/tmt.2020.97
Summary: This research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.
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spelling Tourism as a source of taxation – the Portuguese caseTourismTaxesPortuguese national budgetVATCorporate income taxThis research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.Association of Economists and Managers of the Balkans2021-06-18T11:51:57Z2021-06-182020-01-01T00:00:00Zconference objectinfo:eu-repo/semantics/publishedVersionapplication/pdfRodrigues, C., & Campina, A. (2020). Tourism as a source of taxation – the Portuguese case. In V. Bevanda, & S. Štetić, 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, pp. 97-105. doi: ​​https://doi.org/10.31410/tmt.2020.97. Disponível no Repositório UPT, http://hdl.handle.net/11328/3563http://hdl.handle.net/11328/3563Rodrigues, C., & Campina, A. (2020). Tourism as a source of taxation – the Portuguese case. In V. Bevanda, & S. Štetić, 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, pp. 97-105. doi: ​​https://doi.org/10.31410/tmt.2020.97. Disponível no Repositório UPT, http://hdl.handle.net/11328/3563http://hdl.handle.net/11328/3563https://doi.org/​​https://doi.org/10.31410/tmt.2020.97eng978-86-80194-42-42683-5673http://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessRodrigues, CarlosCampina, Anareponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-04-24T02:05:14Zoai:repositorio.upt.pt:11328/3563Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T19:32:11.606631Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Tourism as a source of taxation – the Portuguese case
title Tourism as a source of taxation – the Portuguese case
spellingShingle Tourism as a source of taxation – the Portuguese case
Rodrigues, Carlos
Tourism
Taxes
Portuguese national budget
VAT
Corporate income tax
title_short Tourism as a source of taxation – the Portuguese case
title_full Tourism as a source of taxation – the Portuguese case
title_fullStr Tourism as a source of taxation – the Portuguese case
title_full_unstemmed Tourism as a source of taxation – the Portuguese case
title_sort Tourism as a source of taxation – the Portuguese case
author Rodrigues, Carlos
author_facet Rodrigues, Carlos
Campina, Ana
author_role author
author2 Campina, Ana
author2_role author
dc.contributor.author.fl_str_mv Rodrigues, Carlos
Campina, Ana
dc.subject.por.fl_str_mv Tourism
Taxes
Portuguese national budget
VAT
Corporate income tax
topic Tourism
Taxes
Portuguese national budget
VAT
Corporate income tax
description This research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.
publishDate 2020
dc.date.none.fl_str_mv 2020-01-01T00:00:00Z
2021-06-18T11:51:57Z
2021-06-18
dc.type.driver.fl_str_mv conference object
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
status_str publishedVersion
dc.identifier.uri.fl_str_mv Rodrigues, C., & Campina, A. (2020). Tourism as a source of taxation – the Portuguese case. In V. Bevanda, & S. Štetić, 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, pp. 97-105. doi: ​​https://doi.org/10.31410/tmt.2020.97. Disponível no Repositório UPT, http://hdl.handle.net/11328/3563
http://hdl.handle.net/11328/3563
Rodrigues, C., & Campina, A. (2020). Tourism as a source of taxation – the Portuguese case. In V. Bevanda, & S. Štetić, 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, pp. 97-105. doi: ​​https://doi.org/10.31410/tmt.2020.97. Disponível no Repositório UPT, http://hdl.handle.net/11328/3563
http://hdl.handle.net/11328/3563
https://doi.org/​​https://doi.org/10.31410/tmt.2020.97
identifier_str_mv Rodrigues, C., & Campina, A. (2020). Tourism as a source of taxation – the Portuguese case. In V. Bevanda, & S. Štetić, 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, pp. 97-105. doi: ​​https://doi.org/10.31410/tmt.2020.97. Disponível no Repositório UPT, http://hdl.handle.net/11328/3563
url http://hdl.handle.net/11328/3563
https://doi.org/​​https://doi.org/10.31410/tmt.2020.97
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 978-86-80194-42-4
2683-5673
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Association of Economists and Managers of the Balkans
publisher.none.fl_str_mv Association of Economists and Managers of the Balkans
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron:RCAAP
instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron_str RCAAP
institution RCAAP
reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
_version_ 1833598160645128192

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