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

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

A 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 schem...

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Bibliographic Details
Main Authors:	Corthay, Laurent, Loeprick, Jan
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOMMODATIONS ADDED TAX ADVOCACY GROUP AFFLUENT COUNTRIES AIR AIR TRAVEL AIRLINE TICKET AIRPORT AIRPORT TAXES AMORTIZATION BEACHES BROKERAGE BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS INVESTMENT BUSINESS REGULATIONS CAPITAL ASSETS CAPITAL INVESTMENT CARRIERS CHECKS COMMODITY COMPETITIVE MARKET COMPETITIVE MARKETS COMPLIANCE COSTS CONSUMERS CORPORATE INCOME TAX CORPORATE TAX COST OF CAPITAL CULTURAL HERITAGE CURRENCY DEDUCTIONS DESTINATIONS DEVELOPING COUNTRIES DOMESTIC MARKETS DOMESTIC TRAVEL ECONOMIES OF SCALE EFFECTIVE TAX RATES EQUIPMENT EXPENDITURES EXPORTERS EXTERNALITIES FARES FINANCE CORPORATION FINANCIAL BURDEN FIRM GROWTH FISHING FOREIGN DIRECT INVESTMENT FOREIGN FIRMS FOREIGN INVESTMENT FOREIGN INVESTORS FORMS OF TOURISM FUEL FUEL CHARGES FUEL TAX GIFTS GLOBAL EXPORTS GOVERNMENT REVENUE GROSS DOMESTIC PRODUCT HOTEL HOTEL OPERATORS HOTELS INCENTIVE REGIMES INCOME INCOME TAX INDIRECT TAXATION INSPECTION INSTRUMENT INSURANCE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL HOTEL INTERNATIONAL HOTEL ASSOCIATION INTERNATIONAL TOUR OPERATORS INTERNATIONAL TRAVEL INVESTMENT CLIMATE JOB CREATION LEISURE TRAVEL LEVEL PLAYING FIELD LEVIES LEVY LEVY SYSTEM LOCAL INVESTORS LOCAL TRANSPORT MACROECONOMIC ENVIRONMENT MONETARY FUND NATIONAL PARK NATURAL RESOURCE NATURAL RESOURCES OUTPUTS PARKS PRICE ELASTICITY PRICE ELASTICITY OF DEMAND PRIVATE SECTOR DEVELOPMENT PROFIT MARGINS REGISTRATION FEE RESORTS RETURNS SAFARIS SAFETY SALES TAXES SMALL BUSINESS SMALL BUSINESSES TAX TAX ADMINISTRATION TAX AVOIDANCE TAX BASES TAX COLLECTION TAX COMPETITION TAX CREDITS TAX INCENTIVES TAX LAW TAX OBLIGATIONS TAX RATE TAX RATES TAX REGIME TAX REGIMES TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYERS TOUR GUIDING TOUR OPERATOR TOUR OPERATORS TOURISM TOURISM ACTIVITIES TOURISM BUSINESSES TOURISM DEVELOPMENT TOURISM INDUSTRY TOURISM INVESTMENT TOURISM INVESTMENTS TOURISM OPERATORS TOURISM PRODUCT TOURISM PRODUCTS TOURISM SECTOR TOURISM SERVICES TOURISM TAXATION TOURISM VALUE CHAIN TOURIST TOURISTS TRANSFER TAXES TRANSIT TRANSPARENCY TRANSPORT TRANSPORT COSTS TRANSPORTATION TRAVEL AGENTS TRAVEL BUSINESSES TRAVEL COSTS TRUE TURNOVER VEHICLES VISITOR WITHHOLDING TAX WORLD TOURISM WORLD TOURISM ORGANIZATION WORLD TRAVEL &AMP TOURISM COUNCIL
Online Access:	http://documents.worldbank.org/curated/en/2010/06/13837868/taxing-tourism-developing-countries http://hdl.handle.net/10986/10485

Internet

http://documents.worldbank.org/curated/en/2010/06/13837868/taxing-tourism-developing-countries
http://hdl.handle.net/10986/10485

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