Original scientific paper

Public Expenditure and Tax Policies for Tourism

Niko Koncul ; adjunct lecturer, University of Dubrovnik, Croatia

Abstract

In the post-war years, in many countries, tourism as an economic activity has become a vital sector of national economies contributing a substantial share to the gross national product. Tourism has thus become the focus of governmental attention to macro-manage the sector as well. This paper considers some theoretical aspects of public expenditure and tax policies specific to tourism.

Keywords

ad valorem; incidence of taxation; levy; public expenditure; economic welfare

Hrčak ID:

78548

URI

https://hrcak.srce.hr/78548

Publication date:

1.11.2007.

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