期刊名称：Zagreb International Review of Economics and Business
印刷版ISSN：1331-5609
出版年度：2007
卷号：10
期号：2
页码：87-93
出版社：Ekonomski fakultet Sveučilišta u Zagrebu
摘要：In the post-war years, in many countries, tourism as an economic activity has become a vital sector of national economies contributing a substantial share to the gross national product. Tourism has thus become the focus of governmental attention to macro-manage the sector as well. This paper considers some theoretical aspects of public expenditure and tax policies specific to tourism.
关键词：ad valorem; incidence of taxation; levy; public expenditure; economic welfare
