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

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

European Journal of Tourism, Hospitality and Recreation
Volume 14 (2024): Issue 2 (December 2024)
By: Luís Carvalho,  Eduardo Pinheiro,  Márcio Martins and  Cláudia S. Costa  
Open Access
|Dec 2024

Authors

Luís Carvalho

Instituto Politécnico de Bragança, Campus de Santa Apolónia, Bragança, Portugal

Eduardo Pinheiro

Instituto Politécnico de Viseu, Viseu, Portugal; CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, Bragança, Portugal

Márcio Martins

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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