SHS Web of Conf.
Volume 92, 2021The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
|Number of page(s)||11|
|Section||Global Impact of COVID 19 on Economy and Society|
|Published online||13 January 2021|
Specifics of the Tax System to Support Tourism before and during the COVID-19 Pandemic: Evidence from South American Countries
Institute of Hospitality Management in Prague (Vysoká škola hotelová v Praze 8, spol. s.r.o.), Department of Economics, Svídnická 506 181 00 Prague 8, Czech Republic.
* Corresponding author: firstname.lastname@example.org
Research background: Following the global trends concerning “tourism taxation,” South American governments identified and applied policies on taxation to raise revenues or fiscal relaxation measures to support their tourism sectors as strategies to increase its number of tourists, competitiveness, and the attractiveness of its destinations. Due to the COVID-19 threat, several countries have been forced to turn to emergency tax breaks and temporary changes in taxation measures.
Purpose of the article: This research aims to determine which taxes, fees, and charges that affect the tourism sector in South American countries have been reduced/removed as a short-term measure to support tourism during the COVID-19 crisis.
Methods: The paper is structured from deductive reasoning, which moves from a general to a more specific analysis. First, a basic description of the tax system’s specifications that affect South America’s tourism sector is presented based on comparative information in the form of an inventory of tourism-related taxes, based on an analytical study. With data obtained from the United Nations World Tourism Organization (UNWTO) and other international organizations which are tracking the policies’ responses to COVID-19, an assessment of the key policy responses from these countries related to “tourism taxation” will be made and compared with other regions.
Findings & Value added: The contribution presented focuses on exploring and describing the role of taxes used as a measure to support the tourism sector. Then, the tax incentives/reduction or removal made as a government response to the coronavirus pandemic threat and its possible impacts were analyzed. It also highlights recent trends and interesting practices in South America.
Key words: tax system / tourism / VAT
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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