Tourism Taxation in Asia

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Binding: Paperback Dewey Decimal Number: 338 EAN: 9789284403301 ISBN: 9284403308 Label: World Tourism Organization (UNWTO) Manufacturer: World Tourism Organization (UNWTO) Number Of Pages: 80 Publication Date: 1999-01-01 Publisher: World Tourism Organization (UNWTO) Studio: World Tourism Organization (UNWTO)
Editorial Reviews: The rapid growth in tourism around the world has caught the attention of governments, always on the lookout for new sources of taxation revenue. Tourism is seem as an easy sector to tax the taxation points are readily identified, taxes can be collected by the industry itself, and those who are taxed, namely tourists, are by definition visitors to the region and therefore generally not voters. Organized by UNWTO, the Pan-Asia/Pacific Technical Seminar on Tourism Taxation was held in Kochi, Kerala, India ( 23-24 April 1998) with the aim of analyzing the overall role of taxes on the development of tourism, reviewing the tax treatment of hotels and other tourist accommodations; tax treatment of transport; and tax affecting tour operators and travel agents; reviewing other types of taxes levied directly on tourists, such as exit and entry charges, consumption taxes, environment taxes and duties on the import of equipment and discussing direct tourism taxation issues such as the costs of collection; neutrality; equity; economic impact; competition; discrimination; and other issues.