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Abstract(s)
A presente dissertação aborda a criação de um regulamento municipal para a implementação de
uma taxa turística no município de Alijó, enquadrado num contexto de falhas de mercado
associadas à atividade turística. Reconhecendo o turismo como um setor económico essencial
ao desenvolvimento regional, este estudo aborda as externalidades negativas geradas pelo
aumento do turismo, que afetam o bem-estar das comunidades locais e comprometem a
sustentabilidade dos destinos, enfatizando a implementação de políticas públicas para mitigar os
efeitos negativos desta atividade. As taxas turísticas municipais, além de uma importante fonte
de financiamento, são apresentadas como um instrumento eficaz de políticas públicas para
internalizar o custo marginal externo produzido pelos turistas, segundo o princípio do utilizador
pagador, uma vez que as externalidades negativas são geradoras de um custo marginal externo
que recai sobre todos os agentes económicos afetados por essas externalidades negativas que
introduzem uma divergência entre o custo marginal privado e o custo marginal social. A presente
investigação assenta num estudo qualitativo, tratando-se de um estudo de caso que incide em
particular no município de Alijó. Foi efetuada uma análise exploratória dos regulamentos das
taxas turísticas municipais para determinação das variáveis a considerar na estrutura concetual
criada e posteriormente uma análise sistemática e descritiva de todos os regulamentos de taxas
turísticas em Portugal. A proposta de regulamento de taxas turísticas para o município de Alijó
define a taxa de 2,00 € por noite, até ao máximo de sete noites por hóspede, conciliando o custo
real apurado por dormida (5,19 €) e a manutenção da competitividade do território. A criação da
taxa turística no município de Alijó, representa assim uma ação da administração local, como um
instrumento estratégico para promover uma repartição justa de encargos públicos e um
desenvolvimento equilibrado e sustentável.
This dissertation addresses the creation of a municipal regulation for the implementation of a tourist tax in the municipality of Alijó, within a context of market failures associated with tourism. Recognizing tourism as an economic sector essential to regional development, this study addresses the negative externalities generated by the increase in tourism, which affect the well being of local communities and compromise the sustainability of destinations, emphasizing the implementation of public policies to mitigate the negative effects of this activity. Municipal tourist taxes, in addition to being an important source of funding, are presented as an effective public policy instrument to internalize the marginal external cost produced by tourists, according to the user-pays principle, since negative externalities generate a marginal external cost that falls on all economic agents affected by these negative externalities, introducing a divergence between the private marginal cost and the social marginal cost. This research is based on a qualitative study, specifically a case study focusing on the municipality of Alijó. An exploratory analysis of municipal tourist tax regulations was carried out to determine the variables to be considered in the conceptual framework created, followed by a systematic and descriptive analysis of all tourist tax regulations in Portugal. The proposed tourist tax regulation for the municipality of Alijó sets the tax at €2.00 per night, up to a maximum of seven nights per guest, reconciling the actual cost per night (€5.19) and maintaining the competitiveness of the territory. The creation of the tourist tax in the municipality of Alijó thus represents an action by the local administration as a strategic instrument to promote a fair distribution of public burdens and balanced and sustainable development.
This dissertation addresses the creation of a municipal regulation for the implementation of a tourist tax in the municipality of Alijó, within a context of market failures associated with tourism. Recognizing tourism as an economic sector essential to regional development, this study addresses the negative externalities generated by the increase in tourism, which affect the well being of local communities and compromise the sustainability of destinations, emphasizing the implementation of public policies to mitigate the negative effects of this activity. Municipal tourist taxes, in addition to being an important source of funding, are presented as an effective public policy instrument to internalize the marginal external cost produced by tourists, according to the user-pays principle, since negative externalities generate a marginal external cost that falls on all economic agents affected by these negative externalities, introducing a divergence between the private marginal cost and the social marginal cost. This research is based on a qualitative study, specifically a case study focusing on the municipality of Alijó. An exploratory analysis of municipal tourist tax regulations was carried out to determine the variables to be considered in the conceptual framework created, followed by a systematic and descriptive analysis of all tourist tax regulations in Portugal. The proposed tourist tax regulation for the municipality of Alijó sets the tax at €2.00 per night, up to a maximum of seven nights per guest, reconciling the actual cost per night (€5.19) and maintaining the competitiveness of the territory. The creation of the tourist tax in the municipality of Alijó thus represents an action by the local administration as a strategic instrument to promote a fair distribution of public burdens and balanced and sustainable development.
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Keywords
Falhas de mercado turísticas Externalidades turísticas Taxas turísticas Taxas locais Políticas públicas no turismo