HONAJZROVÁ BANÚS, Consuelo and 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, p. 1198-1208. ISBN 978-0-9998551-2-6.
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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 Proceedings paper
Confidentiality degree is not subject to a state or trade secret
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
Changed by Changed by: doc. Ing. Martin Petříček, Ph.D., učo 14750. Changed: 23/6/2019 12:41.
Abstract
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.
Abstract (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.
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