D 2019

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

HONAJZROVÁ BANÚS, Consuelo and Martin PETŘÍČEK

Basic information

Original name

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

Name (in English)

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

Authors

HONAJZROVÁ BANÚS, Consuelo and Martin PETŘÍČEK

Edition

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

Other information

Type of outcome

Stať ve sborníku

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.

ISBN

978-0-9998551-2-6

Keywords in English

tax system, tourism, VAT

Tags

International impact, Reviewed
Změněno: 23/6/2019 12:41, doc. Ing. Martin Petříček, Ph.D.

Abstract

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.

In English

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.