D 2019

Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay

HONAJZROVÁ BANÚS, Consuelo a Martin PETŘÍČEK

Základní údaje

Originální název

Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay

Název anglicky

Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay

Autoři

HONAJZROVÁ BANÚS, Consuelo a Martin PETŘÍČEK

Vydání

Proceedings of the 33rd International Business Information Management Association Conference, od s. 1198-1208, 11 s. 2019

Další údaje

Typ výsledku

Stať ve sborníku

Utajení

není předmětem státního či obchodního tajemství

Organizační jednotka

University College Prague – Vysoká škola mezinárodních vztahů a Vysoká škola hotelová a ekonomická s.r.o.

ISBN

978-0-9998551-2-6

Klíčová slova anglicky

tax system, tourism, VAT

Příznaky

Mezinárodní význam, Recenzováno
Změněno: 23. 6. 2019 12:41, doc. Ing. Martin Petříček, Ph.D.

Anotace

ORIG EN

V originále

The presented contribution focuses on the impact of changes in the tax system in Argentina and Uruguay. The aim of this change is to increase the number of incoming tourists to both countries. The article first describes the various options for changes in the tax system that can lead to the support of a tourism sector that is being applied (especially in South America). Second, it describes the entire contribution, then tests (using the Wilcoxon rank-sum test) whether the changes in tax systems in terms of the number of incoming tourists can be considered significant. Based on the tests made, it can be concluded that changes in the tax system in Argentina have helped to increase the number of arrivals. In the case of Uruguay, the impact in terms of a higher number of arrivals has not been proven.

Anglicky

The presented contribution focuses on the impact of changes in the tax system in Argentina and Uruguay. The aim of this change is to increase the number of incoming tourists to both countries. The article first describes the various options for changes in the tax system that can lead to the support of a tourism sector that is being applied (especially in South America). Second, it describes the entire contribution, then tests (using the Wilcoxon rank-sum test) whether the changes in tax systems in terms of the number of incoming tourists can be considered significant. Based on the tests made, it can be concluded that changes in the tax system in Argentina have helped to increase the number of arrivals. In the case of Uruguay, the impact in terms of a higher number of arrivals has not been proven.