Local tourist taxes in Portugal: A systematic review of municipal regulations

Instituto Politécnico de Bragança, Campus de Santa Apolónia, CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, CiTUR, Guarda, Bragança

Cláudia S. Costa

Instituto Politécnico de Bragança, Campus de Santa Apolónia, CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, CiTUR, Bragança

DOI: https://doi.org/10.2478/ejthr-2024-0021 | Journal eISSN: 2182-4924 | Journal ISSN: 2182-4916

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Language: English

Page range: 285 - 298

Submitted on: Feb 6, 2024

Accepted on: Oct 28, 2024

Published on: Dec 31, 2024

Published by: Polytechnic Institute of Leiria

In partnership with: Paradigm Publishing Services

Publication frequency: 2 issues per year

Keywords:

tourism market failures,

tourism externalities,

tourism taxation,

local taxes,

local governments,

tourism public policies

Related subjects:

Business and economics,

Business management,

Business management, other,

Industries,

Tourism, hospitality, travel,

Event industry, leisure industry,

Sports and recreation,

Sports and recreation, other

© 2024 Luís Carvalho, Eduardo Pinheiro, Márcio Martins, Cláudia S. Costa, published by Polytechnic Institute of Leiria
This work is licensed under the Creative Commons Attribution 4.0 License.

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