A good investment climate for tourism, underpinned by a sound tax regime, can play a central role in a government's growth and development strategy. Yet in many countries, tax systems for the tourism sector are characterized by exemption schemes and instruments that generate little revenue and burden business. This note focuses on the three main issues facing policymakers dealing with tourism taxation in developing countries: fiscal incentives, sector-specific...
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INFORMATION
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2010/06/01
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Fiche
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59819
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1
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1
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2011/02/28
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Disclosed
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Taxing tourism in developing countries
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expenditure tax