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

https://hrcak.srce.hr/78548

Datum izdavanja:

1.11.2007.

Posjeta: 987 *