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Title: Taxation and competitiveness in hotel branch: The case of 4 and 5 star hotels of Kos island, Greece
Authors: Vlachos, Theodoros 
Diakomihalis, Mihail N. 
Lagos, Dimitrios 
Keywords: Ξενοδοχεία--Νόμοι και νομοθεσία--Ελλάδα--Κως;Hotels—Law and legislation-Greece-Kos
Issue Date: 2011
Abstract: The present paper investigates and evaluates all kinds of taxes, municipal dues and other tax charges imposed on the hotel businesses, and determines the influence of taxes to the hotel competitiveness. This research goal is pursued, with the implementation of a methodological frame for the definition and assessment of taxes, fees and other charges, regarding four and five-star hotels on the island of Kos, by means of a suitably structured questionnaire and an interview. Based on the empirical results, our analysis reveals the great size of tax charges imposed to hotel sector, noting they also have a non-reciprocal nature regarding the hotels. Furthermore, the research on a theoretical basis, suggests ways of obliteration obstacles and forwarding the development of hotels such as: tax facilitations, reduction of bureaucracy, abolition of certain municipal dues and charges and their incorporation as a percentage form into the hotels profits. Finally, alternative policies for improved structural programming and effective application of a tax policy are suggested, along with the improvement of the provided services quality and the creation of competitive advantage in the hotel branch.
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