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|Title:||Assessment of tax revenues from maritime tourism into the greek economy||Authors:||Diakomihalis, Mihail, N.||Keywords:||Θαλάσσιος τουρισμός;Maritime tourism;Φορολογία;Taxation;Οικονομική--Ελλάδα;Economics--Greece||Issue Date:||2009||Abstract:||Maritime Tourism constitutes a Special Interest Tourism, with various impacts on the national economy of the countries that have developed it. Policy makers from the government side as well as from the enterprises of the "sector", would benefit in their decision making significantly by assessing the kind and the magnitude of economic impacts derived from maritime tourism operation. An important category of impacts is that of Public income, via the taxes and the dues that are imposed by the state. The Tourism Satellite Account (TSA) has been recognized internationally as a reliable methodology for tourism evaluation. The methodological frame proposes the manufacture of Tables, the number of which will depend from the aim of the research, the categories of sought estimates and the availability of data. The Tax Receipts and other public income that is derived by Maritime Tourism in the Greek economy are presented in the first 4 Tables of the TSA. The aim of the paper is to determine as analytically as possible the volume of Taxes and Dues that pour into in the Public Funds, by category of revenues and by activity. The various categories of public revenues are presented analytically and by category in the TSA Tables 2 and 3 and for this reason are included and analyzed in the paper. The results of the research are presented in separate Table, assembled by category of income and per activity, along with their degree of attendance in total Public Receipts.||Description:||Working paper||URI:||http://cris.teiep.gr/jspui/handle/123456789/1618|
|Appears in Collections:||Δημοσιεύσεις σε Περιοδικά|
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