Tourist tax as a municipal tool of tourist regulation

Luca Pronesti

Master's thesis

Abstract:

The increasing importance of tourism and growth in the number of tourists put pressure on many tourism destinations and their sustainable development. Tourists af-fect the environment, the economy, and the local population. The tourist tax is one of the possible instruments for the regulation of tourism and preventing or mitigating the neg-ative impacts of tourism. To evaluate the benefits of tourism taxation, it is necessary to analyze the measures adopted by local governments, the revenues raised from such tax-es, and their re-investing in the tourism industry. The thesis aims to evaluate the current situation of Liguria tourism, especially in the case of Finale Ligure (province of Savona), and investigate if, and how, the tourist tax has influenced the presence of tourists in the territory. First, the theoretical background will be elaborated. The relevant literature review on the tourist tax, the factors determining its success or failure, and its effects on tourism demand is recommended. Second, the thesis will continue with the case study, incl. quantitative analysis of tourist flows and the revenue of the tourist tax in Finale Ligure. Questionnaires and interviews are recommended to understand the effects of taxation. Finally, the tourist tax effects in the municipality will be evaluated. Recommendations and conclusions will be developed based on the SWOT analysis.

Abstract:

The increasing importance of tourism and growth in the number of tourists put pressure on many tourism destinations and their sustainable development. Tourists af-fect the environment, the economy, and the local population. The tourist tax is one of the possible instruments for the regulation of tourism and preventing or mitigating the neg-ative impacts of tourism. To evaluate the benefits of tourism taxation, it is necessary to analyze the measures adopted by local governments, the revenues raised from such tax-es, and their re-investing in the tourism industry. The thesis aims to evaluate the current situation of Liguria tourism, especially in the case of Finale Ligure (province of Savona), and investigate if, and how, the tourist tax has influenced the presence of tourists in the territory. First, the theoretical background will be elaborated. The relevant literature review on the tourist tax, the factors determining its success or failure, and its effects on tourism demand is recommended. Second, the thesis will continue with the case study, incl. quantitative analysis of tourist flows and the revenue of the tourist tax in Finale Ligure. Questionnaires and interviews are recommended to understand the effects of taxation. Finally, the tourist tax effects in the municipality will be evaluated. Recommendations and conclusions will be developed based on the SWOT analysis.

Keywords

Tourist tax, Overtourism, Arrivals, Presences, Sustainability, Finale Ligure

Language used: English

Date on which the thesis was submitted / produced: 4. 2. 2021

Thesis defence

• Date of defence: 22. 2. 2021
• Supervisor: Ing. Markéta Novotná, Ph.D.
• Reader: Ing. Martin Šauer, Ph.D.

Masaryk University

Faculty of Economics and Administration

Master programme / field:
Public Finance and Economics / Public Finance and Economics