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@inproceedings{23826, author = {Honajzrová Banús, Consuelo and Petříček, Martin}, booktitle = {Proceedings of the 33rd International Business Information Management Association Conference}, editor = {Khalid S. Soliman}, keywords = {tax system, tourism, VAT}, isbn = {978-0-9998551-2-6}, pages = {1198-1208}, title = {Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay}, year = {2019} }
TY - JOUR ID - 23826 AU - Honajzrová Banús, Consuelo - Petříček, Martin PY - 2019 TI - Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay SN - 9780999855126 KW - tax system, tourism, VAT N2 - 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. ER -
HONAJZROVÁ BANÚS, Consuelo and Martin PETŘÍČEK. Specifics of the Tax System to Support Tourism: Evidence from Argentina and Uruguay. In Khalid S. Soliman. \textit{Proceedings of the 33rd International Business Information Management Association Conference}. 2019, p.~1198-1208. ISBN~978-0-9998551-2-6.
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