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Tourism as a source of taxation - the portuguese case

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dc.contributor.authorRodrigues, Carlos
dc.contributor.authorCampina, Ana
dc.date.accessioned2022-09-13T11:06:22Z
dc.date.available2022-09-13T11:06:22Z
dc.date.issued2020
dc.description.abstractThe 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationRodrigues, 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
dc.identifier.doihttps://doi.org/10.31410/tmt.2020.97pt_PT
dc.identifier.isbn978-86-80194-42-4
dc.identifier.urihttp://hdl.handle.net/10284/11126
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherAssociation of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedoniapt_PT
dc.relation.publisherversionhttps://www.udekom.org.rs/tmt202097.htmlpt_PT
dc.subjectTourismpt_PT
dc.subjectTaxespt_PT
dc.subjectPortuguese national budgetpt_PT
dc.subjectVATpt_PT
dc.subjectCorporate income taxpt_PT
dc.titleTourism as a source of taxation - the portuguese casept_PT
dc.typebook part
dspace.entity.typePublication
oaire.citation.conferencePlaceBelgradopt_PT
oaire.citation.endPage105pt_PT
oaire.citation.issue5thpt_PT
oaire.citation.startPage97pt_PT
oaire.citation.title5th International Thematic Monograph - Modern Management Tools and Economy of Tourism Sector in Present Erapt_PT
oaire.citation.volume1pt_PT
person.familyNameRodrigues
person.familyNameCarvalho Campina
person.givenNameCarlos Augusto
person.givenNameAna Cláudia
person.identifierB-8818-2015
person.identifier.ciencia-id2D15-218E-03C2
person.identifier.orcid0000-0003-0966-6274
person.identifier.orcid0000-0003-0820-1280
rcaap.rightsopenAccesspt_PT
rcaap.typebookPartpt_PT
relation.isAuthorOfPublication09d7d953-1da1-4018-b3b8-f1872945cd51
relation.isAuthorOfPublication20ba3304-11ee-4ed4-ba18-372f30ae96a5
relation.isAuthorOfPublication.latestForDiscovery09d7d953-1da1-4018-b3b8-f1872945cd51

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