Tourism Taxation: Balancing revenues, competitiveness and sustainability in destination management
这篇综述分析了旅游税收的现状，探讨其如何平衡公共收入、社区可持续性和旅游竞争力，适合研究旅游政策或目的地管理的学者快速了解该领域的关键议题。
Tourism taxes have become increasingly relevant as destinations seek to balance public revenue generation with the sustainability of local communities and tourism competitiveness. While traditional taxation debates focus on voter impact, tourism taxation shifts the burden to non-residents, raising distinct economic and social considerations. This paper offers a comprehensive review of the current landscape of tourism taxation, analysing its regulatory motivations, the externalities it seeks to address, demand responsiveness, and levels of stakeholder acceptance. Drawing on existing literature, the study explores how tourism taxes are designed and implemented and assesses their potential as instruments for promoting more resilient and sustainable destinations in the face of growing visitor pressure and evolving global challenges.