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Local tourist taxes in Portugal: A systematic review of municipal regulations

2024Journal article Open access
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dc.contributor.authorCarvalho, Luís M.
dc.contributor.authorPinheiro, Eduardo
dc.contributor.authorMartins, Márcio Ribeiro
dc.contributor.authorCosta, Cláudia S.
dc.date.accessioned2025-01-27T16:39:49Z
dc.date.available2025-01-27T16:39:49Z
dc.date.issued2024
dc.description.abstractThe economic benefits of tourism activity have led Portuguese municipalities to seek new financial resources that allow them to face new public expenses to mitigate the adverse effects of such growth, creating public policies that incorporate those effects. This research aims to analyse existing municipal tourist tax regulations in Portugal, creating a conceptual framework to compare them. A content analysis of municipal regulations on tourist taxes was carried out through a qualitative approach. A conceptual framework was developed with several variables, including taxpayer incidence and age, total and partial exemptions, maximum charges, collection fees, administrative violations, and economic and financial justification. Afterwards, a review of existing regulations was conducted. Despite the economic benefits derived from tourism activity, there has been a growing concern among public authorities about its significant and rapid growth. The negative externalities are a reality that must be considered when creating and implementing public policies. To the authors’ knowledge, no framework is available to compare municipal regulations related to tourist taxes in Portugal. This research has practical and theoretical implications for researchers and municipalities that have already implemented or are planning to implement such regulations.pt_PT
dc.description.sponsorshipThis work was supported by the National Funds through FCT - Foundation for Science and Technology, I.P., under project Ref.ª UIDB/04470/2020. We thank the Centre for Research, Development and Innovation in Tourism (CiTUR).pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationCarvalho, Luís; Pinheiro, Eduardo; Martins, Márcio; Costa, Cláudia S. (2024). Local tourist taxes in Portugal: A systematic review of municipal regulations. European Journal of Tourism, Hospitality and Recreation. ISSN 2182-4924. 14:2, p. 285-298pt_PT
dc.identifier.doi10.2478/ejthr-2024-0021pt_PT
dc.identifier.issn2182-4924
dc.identifier.urihttp://hdl.handle.net/10198/31070
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherDe Gruyter Polandpt_PT
dc.relationCentre for Tourism Research, Development and Innovation
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectTourism market failurespt_PT
dc.subjectTourism externalitiespt_PT
dc.subjectTourism taxationpt_PT
dc.subjectLocal taxespt_PT
dc.subjectLocal governmentspt_PT
dc.subjectTourism public policiespt_PT
dc.titleLocal tourist taxes in Portugal: A systematic review of municipal regulationspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.awardTitleCentre for Tourism Research, Development and Innovation
oaire.awardURIinfo:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UIDB%2F04470%2F2020/PT
oaire.citation.endPage298pt_PT
oaire.citation.issue2pt_PT
oaire.citation.startPage285pt_PT
oaire.citation.titleEuropean Journal of Tourism, Hospitality and Recreationpt_PT
oaire.citation.volume14pt_PT
oaire.fundingStream6817 - DCRRNI ID
person.familyNameMartins
person.familyNameCosta
person.givenNameMárcio Ribeiro
person.givenNameCláudia S.
person.identifier.ciencia-id7D1E-7619-8418
person.identifier.ciencia-id2F1B-0FEA-A447
person.identifier.orcid0000-0003-3343-3155
person.identifier.orcid0000-0001-8294-2218
person.identifier.ridAAL-4392-2020
person.identifier.scopus-author-id57194633812
person.identifier.scopus-author-id25624613800
project.funder.identifierhttp://doi.org/10.13039/501100001871
project.funder.nameFundação para a Ciência e a Tecnologia
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
relation.isAuthorOfPublication3ad0086b-478d-46a3-9758-15c8bd13d078
relation.isAuthorOfPublication42f3bdca-06df-4ce1-8ec3-57fdbb7f3e62
relation.isAuthorOfPublication.latestForDiscovery42f3bdca-06df-4ce1-8ec3-57fdbb7f3e62
relation.isProjectOfPublication07b15ed3-0a9d-4adf-b373-536e70b62db6
relation.isProjectOfPublication.latestForDiscovery07b15ed3-0a9d-4adf-b373-536e70b62db6

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