期刊名称：Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism
印刷版ISSN：1844-2994
出版年度：2017
卷号：24
期号：24
出版社："Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department.
摘要：In modern economies, taxes levied by governments are the most important source of government revenue. Like any other economic sector, tourism is taxed, but it also benefits from financial resources from the government. However, given its specificity, taxation implies a different approach in order to stimulate development, as long as any tax increase can lead to higher prices for tourism products. The paper aims to investigate the tax multipliers of tourism and recreational activities and the propagation effect of taxes, using the data provided by the National Institute of Statistics (NIS), applying Input-Output (IO) methodology for the year 2014.
