Izvorni znanstveni članak
Public Expenditure and Tax Policies for Tourism
Niko Koncul
; adjunct lecturer, University of Dubrovnik, Croatia
Sažetak
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.
Ključne riječi
ad valorem; incidence of taxation; levy; public expenditure; economic welfare
Hrčak ID:
78548
URI
Datum izdavanja:
1.11.2007.
Posjeta: 941 *