Publication:
Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation

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dc.contributor.authorCorthay, Laurent
dc.contributor.authorLoeprick, Jan
dc.date.accessioned2012-08-13T11:44:14Z
dc.date.available2012-08-13T11:44:14Z
dc.date.issued2010-06
dc.description.abstractA good investment climate for tourism, underpinned by a sound tax regime, can play a central role in a government's growth and development strategy. Yet in many countries, tax systems for the tourism sector are characterized by exemption schemes and instruments that generate little revenue and burden business. This note focuses on the three main issues facing policymakers dealing with tourism taxation in developing countries: fiscal incentives, sector-specific levies, and value-added tax (VAT). It discusses different policy options to encourage tourism investments while ensuring sustainable revenue collection. A good business environment for tourism is essential to support the industry's central role in many countries' development strategies. Investments in the sector, which has significant growth potential among developing countries, can have important positive spillovers on poverty reduction. Tourism is a complex industry of numerous subsectors. It is challenging to define exactly what constitutes a tourism product and how to tax it; tourism is not a single commodity, but rather a collection of many different goods and services provided by a wide range of suppliers. The tourism value chain encompasses a variety of different actors, including hotels, air carriers and transport companies, tour operators, travel agents, rental agencies, and countless suppliers from other sectors.en
dc.identifierhttp://documents.worldbank.org/curated/en/2010/06/13837868/taxing-tourism-developing-countries
dc.identifier.doi10.1596/10485
dc.identifier.urihttps://hdl.handle.net/10986/10485
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesInvestment Climate in Practice; No. 14
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOMMODATIONS
dc.subjectADDED TAX
dc.subjectADVOCACY GROUP
dc.subjectAFFLUENT COUNTRIES
dc.subjectAIR
dc.subjectAIR TRAVEL
dc.subjectAIRLINE TICKET
dc.subjectAIRPORT
dc.subjectAIRPORT TAXES
dc.subjectAMORTIZATION
dc.subjectBEACHES
dc.subjectBROKERAGE
dc.subjectBUSINESS ENVIRONMENT
dc.subjectBUSINESS ENVIRONMENTS
dc.subjectBUSINESS INVESTMENT
dc.subjectBUSINESS REGULATIONS
dc.subjectCAPITAL ASSETS
dc.subjectCAPITAL INVESTMENT
dc.subjectCARRIERS
dc.subjectCHECKS
dc.subjectCOMMODITY
dc.subjectCOMPETITIVE MARKET
dc.subjectCOMPETITIVE MARKETS
dc.subjectCOMPLIANCE COSTS
dc.subjectCONSUMERS
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE TAX
dc.subjectCOST OF CAPITAL
dc.subjectCULTURAL HERITAGE
dc.subjectCURRENCY
dc.subjectDEDUCTIONS
dc.subjectDESTINATIONS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDOMESTIC MARKETS
dc.subjectDOMESTIC TRAVEL
dc.subjectECONOMIES OF SCALE
dc.subjectEFFECTIVE TAX RATES
dc.subjectEQUIPMENT
dc.subjectEXPENDITURES
dc.subjectEXPORTERS
dc.subjectEXTERNALITIES
dc.subjectFARES
dc.subjectFINANCE CORPORATION
dc.subjectFINANCIAL BURDEN
dc.subjectFIRM GROWTH
dc.subjectFISHING
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN FIRMS
dc.subjectFOREIGN INVESTMENT
dc.subjectFOREIGN INVESTORS
dc.subjectFORMS OF TOURISM
dc.subjectFUEL
dc.subjectFUEL CHARGES
dc.subjectFUEL TAX
dc.subjectGIFTS
dc.subjectGLOBAL EXPORTS
dc.subjectGOVERNMENT REVENUE
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOTEL
dc.subjectHOTEL OPERATORS
dc.subjectHOTELS
dc.subjectINCENTIVE REGIMES
dc.subjectINCOME
dc.subjectINCOME TAX
dc.subjectINDIRECT TAXATION
dc.subjectINSPECTION
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL HOTEL
dc.subjectINTERNATIONAL HOTEL ASSOCIATION
dc.subjectINTERNATIONAL TOUR OPERATORS
dc.subjectINTERNATIONAL TRAVEL
dc.subjectINVESTMENT CLIMATE
dc.subjectJOB CREATION
dc.subjectLEISURE TRAVEL
dc.subjectLEVEL PLAYING FIELD
dc.subjectLEVIES
dc.subjectLEVY
dc.subjectLEVY SYSTEM
dc.subjectLOCAL INVESTORS
dc.subjectLOCAL TRANSPORT
dc.subjectMACROECONOMIC ENVIRONMENT
dc.subjectMONETARY FUND
dc.subjectNATIONAL PARK
dc.subjectNATURAL RESOURCE
dc.subjectNATURAL RESOURCES
dc.subjectOUTPUTS
dc.subjectPARKS
dc.subjectPRICE ELASTICITY
dc.subjectPRICE ELASTICITY OF DEMAND
dc.subjectPRIVATE SECTOR DEVELOPMENT
dc.subjectPROFIT MARGINS
dc.subjectREGISTRATION FEE
dc.subjectRESORTS
dc.subjectRETURNS
dc.subjectSAFARIS
dc.subjectSAFETY
dc.subjectSALES TAXES
dc.subjectSMALL BUSINESS
dc.subjectSMALL BUSINESSES
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX AVOIDANCE
dc.subjectTAX BASES
dc.subjectTAX COLLECTION
dc.subjectTAX COMPETITION
dc.subjectTAX CREDITS
dc.subjectTAX INCENTIVES
dc.subjectTAX LAW
dc.subjectTAX OBLIGATIONS
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXATION
dc.subjectTAXPAYERS
dc.subjectTOUR GUIDING
dc.subjectTOUR OPERATOR
dc.subjectTOUR OPERATORS
dc.subjectTOURISM
dc.subjectTOURISM ACTIVITIES
dc.subjectTOURISM BUSINESSES
dc.subjectTOURISM DEVELOPMENT
dc.subjectTOURISM INDUSTRY
dc.subjectTOURISM INVESTMENT
dc.subjectTOURISM INVESTMENTS
dc.subjectTOURISM OPERATORS
dc.subjectTOURISM PRODUCT
dc.subjectTOURISM PRODUCTS
dc.subjectTOURISM SECTOR
dc.subjectTOURISM SERVICES
dc.subjectTOURISM TAXATION
dc.subjectTOURISM VALUE CHAIN
dc.subjectTOURIST
dc.subjectTOURISTS
dc.subjectTRANSFER TAXES
dc.subjectTRANSIT
dc.subjectTRANSPARENCY
dc.subjectTRANSPORT
dc.subjectTRANSPORT COSTS
dc.subjectTRANSPORTATION
dc.subjectTRAVEL AGENTS
dc.subjectTRAVEL BUSINESSES
dc.subjectTRAVEL COSTS
dc.subjectTRUE
dc.subjectTURNOVER
dc.subjectVEHICLES
dc.subjectVISITOR
dc.subjectWITHHOLDING TAX
dc.subjectWORLD TOURISM
dc.subjectWORLD TOURISM ORGANIZATION
dc.subjectWORLD TRAVEL &AMP
dc.subjectTOURISM COUNCIL
dc.titleTaxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxationen
dspace.entity.typePublication
okr.date.disclosure2011-02-28
okr.date.doiregistration2025-04-29T09:30:33.153286Z
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2010/06/13837868/taxing-tourism-developing-countries
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeTransport and ICT
okr.globalpracticeEnvironment and Natural Resources
okr.globalpracticeFinance and Markets
okr.globalpracticeTrade and Competitiveness
okr.guid566161468332486874
okr.identifier.externaldocumentum000356161_20110228034132
okr.identifier.internaldocumentum13837868
okr.identifier.report59819
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/02/28/000356161_20110228034132/Rendered/PDF/598990Brief0BOX358300B01public10.pdfen
okr.topicTaxation and Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPrivate Sector Development::Emerging Markets
okr.topicTransport Economics Policy and Planning
okr.topicEnvironment::Tourism and Ecotourism
okr.topicMacroeconomics and Economic Growth
okr.topicTransport
okr.unitRegulatory Simplification - WB (CICRS)
okr.volume1 of 1
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