Third International Conference on Tourism & Leisure Studies

Abstract

The Spanish regions in which tourism has been considerably consolidated in recent decades have been forced to provide certain goods and services, basic and/or tourist infrastructures, maintenance of natural, tourist, and cultural resources, etc., which are decisive in their competitiveness as tourism destinations. The spending derived from both investments and the provision of public goods and services directly linked to the tourist activity entails incurring a series of additional costs, which in most cases do not entail the generation of simultaneous income with which to finance it. Therefore, the search for new formulas that guarantee a level of public revenue adequate to the greater financial effort made because of the volume of competences assumed is justifiable. This paper delimits, through a panel of experts, the possible tax figures linked to the tourist activity, which can be implemented at the regional level in Spain.