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The role of tax instruments in managing overtourism

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Resumo(s)

The tourism activity has largely evolved in the last decades. Until 2017, the phenomenon of overtourism did not receive particular attention from academia and it also did not attract particular attention from the tourism trade but the topic exploded in literature in 2018 and 2019 (Koens et al., 2018; Veríssimo et al., 2020). The purpose of the present study is to present a literature review about overtourism and how can tax instruments help manage tourism in destinations.

Descrição

Palavras-chave

Overtourism Tax instruments Tourism Destinations

Contexto Educativo

Citação

Martins, C. A.; Aguiar, N. (2023) The role of tax instruments in managing overtouris. In International Tourism Congress 2023: book of extended abstracts. IBP: Mirandela. p. 149-151. ISBN 978-972-745-334-4

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Fascículo

Editora

Instituto Politécnico de Bragança