HONAJZROVÁ BANÚS, Consuelo a Martin PETŘÍČEK. Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay. In Khalid S. Soliman. Proceedings of the 33rd International Business Information Management Association Conference. 2019, s. 1198-1208. ISBN 978-0-9998551-2-6.
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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
Změnil Změnil: doc. Ing. Martin Petříček, Ph.D., učo 14750. Změněno: 23. 6. 2019 12:41.
Anotace
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.
Anotace 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.
VytisknoutZobrazeno: 17. 9. 2024 23:37