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Advisor(s)
Abstract(s)
The phenomenon of world tourism has been growing worldwide and with it, all the economic
evolution is supported by the multiple activities that support it. This study aims to understand
how tourism in Portugal generates tax revenues that contribute to obtaining income for the
annual budgets of the Portuguese state (J.J. Gomes Canotilho & Vital Moreira, 2007 p. 1088).
The methodology applied to this analysis focuses only on two taxes and is exclusively supported
by statistical data from highly credible institutions in Portugal. Thus, we can identify it as a
mixed methodology (qualitative and quantitative), using research, analysis, and interpretation
of scientific data.
Description
Keywords
Tourism Taxes Portuguese national budget VAT Corporate income tax
Citation
Rodrigues, C., Campina, A. (2020) “Tourism as a source of taxation – the Portuguese case.” 5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Era, Belgrade, 2020, Published by: Association of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedonia; ISSN 2683-5673, ISBN 978-86-80194-42-4; DOI: https://doi.org/10.31410/tmt.2020.97
Publisher
Association of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedonia