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Tax Incentives for Tourism: The Case of Portuguese Municipalities

Tax Incentives for Tourism: The Case of Portuguese Municipalities

Ana Arromba Dinis, Liliana Pereira
Copyright: © 2022 |Pages: 24
ISBN13: 9781799892854|ISBN10: 1799892859|ISBN13 Softcover: 9781799892861|EISBN13: 9781799892878
DOI: 10.4018/978-1-7998-9285-4.ch004
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MLA

Dinis, Ana Arromba, and Liliana Pereira. "Tax Incentives for Tourism: The Case of Portuguese Municipalities." Sustainability and Competitiveness in the Hospitality Industry, edited by Vânia Costa and Carlos Costa, IGI Global, 2022, pp. 95-118. https://doi.org/10.4018/978-1-7998-9285-4.ch004

APA

Dinis, A. A. & Pereira, L. (2022). Tax Incentives for Tourism: The Case of Portuguese Municipalities. In V. Costa & C. Costa (Eds.), Sustainability and Competitiveness in the Hospitality Industry (pp. 95-118). IGI Global. https://doi.org/10.4018/978-1-7998-9285-4.ch004

Chicago

Dinis, Ana Arromba, and Liliana Pereira. "Tax Incentives for Tourism: The Case of Portuguese Municipalities." In Sustainability and Competitiveness in the Hospitality Industry, edited by Vânia Costa and Carlos Costa, 95-118. Hershey, PA: IGI Global, 2022. https://doi.org/10.4018/978-1-7998-9285-4.ch004

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Abstract

The current context caused by the COVID-19 pandemic, with the greatest impact on tourism, showed the countries´ economic dependence on this sector. In fact, tourism is fundamental for the economic development of a country and should be one of the priorities of the public policies of municipalities, as a stakeholder in the development of regions. In this sense, the present research focuses on the study of tax incentives to tourism of regional scope, and on the benefits granted to Portuguese companies with touristic utility statute. The authors conclude that the tax benefits understudy have not been a practice generally adopted by Portuguese companies and concentrated on a small number of municipalities in Portugal.

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