期刊名称：BOOK OF PROCEEDINGS OF KARLOVAC UNIVERSITY OF APPLIED SCIENCES
印刷版ISSN：1848-3038
出版年度：2012
卷号：2
期号：1
页码：195-200
出版社：VELEUČILIŠTE U KARLOVCU
摘要：Travel agencies are obliged to charge tourist tax for all types of accommodation in the Republic of Croatia. While charging tourist tax, travel agencies get no commission nor have the right to charge handling fee. Tourist taxes are excluded from taxation and they also have to be excluded from the price of the package tour which causes an operational issue for travel agencies, not only appearing when selling package tours from catalogues and brochures, but also when selling online. This way of charging tourist tax causes additional costs for travel agencies, mostly due to large number of additional data imports in reservation systems, but also due to large number of additional accounting transaction appearing through invoice payments. Modifications of the current law relating to tourist taxes are more than required. Tourist tax should form a part of the price for all types of accommodation. One of the reasons why tourist tax should be calculated in the price is the upcoming European Union Directive on Package Holidays which will take effect right after the Republic of Croatia joins the European Union, where all travel agencies are obliged to publish single package price with all price elements and all taxes included.
