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Orientador(es)
Resumo(s)
This study aims to analyse the recent evolution of municipal regulations regarding tourist taxes in Portugal, focusing on how these taxes are integrated into local public sustainability policies. It seeks to understand how municipalities are utilising these taxes as tools to mitigate the negative impacts of tourism
(Carvalho et al., 2024; Göktaş & Çetin, 2023) and to promote more sustainable local development across economic, social and environmental dimensions. Additionally, the research aims to identify best practices and emerging trends in allocating revenues generated by these taxes, contributing to the ongoing discussion about their strategic role in sustainable tourism planning and management.
Descrição
Palavras-chave
Impostos locais Tributação do turismo Políticas públicas Sustentabilidade do turismo
Contexto Educativo
Citação
Carvalho, L. M.; Martins, M. R.; Pinheiro, E.; Costa, C. S. (2025). Tourist taxes and local sustainability: trends in policy integration across portuguese municipalities. In 32nd APDR Congress – Sustainable Transformation and Spatial Interaction of People and Places: Urban and Rural Landscapes for mobility, migration and tourism: Abstracts. Angra do Heroísmo: Universidade dos Açores. p. 214-215. ISBN 978-989-8780-13-3
