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/10284/11126
Summary: The phenomenon of world tourism has been growing worldwide and with it, all the economic evolution is supported by the multiple activities that support it. This study aims to understand how tourism in Portugal generates tax revenues that contribute to obtaining income for the annual budgets of the Portuguese state (J.J. Gomes Canotilho & Vital Moreira, 2007 p. 1088). The methodology applied to this analysis focuses only on two taxes and is exclusively supported by statistical data from highly credible institutions in Portugal. Thus, we can identify it as a mixed methodology (qualitative and quantitative), using research, analysis, and interpretation of scientific data.
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spelling Tourism as a source of taxation - the portuguese caseTourismTaxesPortuguese national budgetVATCorporate income taxThe phenomenon of world tourism has been growing worldwide and with it, all the economic evolution is supported by the multiple activities that support it. This study aims to understand how tourism in Portugal generates tax revenues that contribute to obtaining income for the annual budgets of the Portuguese state (J.J. Gomes Canotilho & Vital Moreira, 2007 p. 1088). The methodology applied to this analysis focuses only on two taxes and is exclusively supported by statistical data from highly credible institutions in Portugal. Thus, we can identify it as a mixed methodology (qualitative and quantitative), using research, analysis, and interpretation of scientific data.Association of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North MacedoniaRepositório Institucional da Fernando PessoaRodrigues, CarlosCampina, Ana2022-09-13T11:06:22Z20202020-01-01T00:00:00Zbook partinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://hdl.handle.net/10284/11126eng978-86-80194-42-4https://doi.org/10.31410/tmt.2020.97info:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-03-18T17:59:44Zoai:bdigital.ufp.pt:10284/11126Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-29T04:35:50.285445Repositórios 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.none.fl_str_mv Repositório Institucional da Fernando Pessoa
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 The phenomenon of world tourism has been growing worldwide and with it, all the economic evolution is supported by the multiple activities that support it. This study aims to understand how tourism in Portugal generates tax revenues that contribute to obtaining income for the annual budgets of the Portuguese state (J.J. Gomes Canotilho & Vital Moreira, 2007 p. 1088). The methodology applied to this analysis focuses only on two taxes and is exclusively supported by statistical data from highly credible institutions in Portugal. Thus, we can identify it as a mixed methodology (qualitative and quantitative), using research, analysis, and interpretation of scientific data.
publishDate 2020
dc.date.none.fl_str_mv 2020
2020-01-01T00:00:00Z
2022-09-13T11:06:22Z
dc.type.driver.fl_str_mv book part
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10284/11126
url http://hdl.handle.net/10284/11126
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 978-86-80194-42-4
https://doi.org/10.31410/tmt.2020.97
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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 in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedonia
publisher.none.fl_str_mv Association of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedonia
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
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