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What is Tourism Taxes

Chapter 15

Taking on Climate Change Through Green Taxation

Charges levied on tourists used to address environmental impacts of tourism and to finance the provision of public goods and services whose demand is increased by tourists.

Published in Chapter:

Tourist Taxes and Sustainability: A Systematic Literature Review and Future Research

Eva Maria Miranda (Marketing and Tourism School, Polytechnic Institute of Cávado and Ave, Portugal), Soraia Gonçalves (Management School, Polytechnic Institute of Cávado and Ave, Portugal & UNIAG, Portugal), and Laurentina Vareiro (Management School, Polytechnic Institute of Cávado and Ave, Portugal & UNIAG, Portugal)

Source Title: Taking on Climate Change Through Green Taxation

DOI: 10.4018/978-1-6684-8592-7.ch015

Abstract

As the global tourism industry continues to grow, concerns about its impact on the environment and local communities have increased. In response to these concerns, many destinations have implemented tourist taxes as a policy tool to manage the negative impacts of tourism on destinations and promote sustainable tourism. This chapter presents a systematic literature review on the relationship between tourist taxes and sustainability, using the Bibliometrix R software and a content analysis. The aim of this review is to provide a comprehensive analysis of the existing research, identifying gaps in the literature and suggesting areas for future research. The results demonstrate two main categories, concerning demand and supply dimensions. The issue of sustainability is transversal to the articles analyzed, highlighting its evolution in a holistic way and encompassing the economic, social, and environmental pillars.

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