Tourism as a source of taxation – the Portuguese case

This research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial value...

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Bibliographic Details
Main Author: Rodrigues, Carlos (author)
Other Authors: Campina, Ana (author)
Format: conferenceObject
Language:eng
Published: 2021
Subjects:
Tourism
Taxes
Portuguese national budget
VAT
Corporate income tax
Online Access:http://hdl.handle.net/11328/3563
Country:Portugal
Oai:oai:repositorio.uportu.pt:11328/3563
Description
Summary:This research analyzes the financial contribution generated by the activity of tourism to the general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.

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