5th International Thematic Monograph – Modern Management Tools and Economy of Tourism Sector in Present Era


TOURISM AS A SOURCE OF TAXATION – THE PORTUGUESE CASE

Carlos Rodrigues   –   IJP – Instituto Jurídico Portucalense, Porto, Portugal
Ana Campina  –   IJP – Instituto Jurídico Portucalense, Porto, Portugal
​​
DOI:   ​​https://doi.org/10.31410/tmt.2020.97
​

5th International Thematic Monograph –   Modern Management Tools and Economy of Tourism Sector in Present Era, Belgrade, 2020,   Published by:  Association of Economists and Managers of the Balkans in cooperation with the Faculty of Tourism and Hospitality, Ohrid, North Macedonia;   ISSN 2683-5673,  ISBN 978-86-80194-42-4;   Editors:   Vuk Bevanda, associate professor, Faculty of Social Sciences, Belgrade, Serbia;   Snežana Štetić, full time professor, The College of Tourism, Belgrade, Serbia,   Printed by:  SKRIPTA International, Belgrade
Abstract:  This research analyzes the financial contribution generated by the activity of tourism to the  general budget of the state of Portugal through the taxes collected on the profits of companies linked to tourism and on VAT that tourists pay in Portugal. We concluded, in the end, that the financial values generated for the state budget are of great importance and have been growing.

Keywords:  Tourism, Taxes, Portuguese national budget, VAT, Corporate income tax.

​REFERENCES
Autoridade Tributária e Aduaneira – Estatísticas do IRC – https://info.portaldasfinancas.gov.pt/pt/
dgci/divulgacao/estatisticas/estatisticas_ir/Pages/Estatisticas_IRC.aspx
Autoridade Tributária e Aduaneira – Estatísticas do IVA – https://info.portaldasfinancas.gov.pt/pt/
dgci/divulgacao/estatisticas/IVA/Pages/default.aspx
Instituto Nacional de Estatística – Estatísticas do Turismo: 2019. Lisboa: INE, 2020. Disponível
na www url:https://www.ine.pt/xurl/pub/133574 ISSN 0377-2306. ISBN 978-989-25-0542-8
​J.J. Gomes Canotilho & Vital Moreira (2007). CRP – Constituição da República Portuguesa,
anotada – Volume I. Portugal: Coimbra Editora.
João Ricardo Catarino & Vasco Branco Guimarães (2018). Lições de Fiscalidade – Volume I –
Princípios Gerais e Fiscalidade Interna. Coimbra, Portugal: Almedina
Jónatas E.M. Machado & Paulo Nogueira da Costa (2016). Manual de Direito Fiscal – Perspetiva
Multinível. Coimbra, Portugal: Almedina
José Casalta Nabais (2011). Direito Fiscal. Coimbra, Portugal: Almedina
José Joaquim Teixeira Ribeiro (1997). Lições de Finanças Públicas – 5.ª Edição, Refundida e
Atualizada. Portugal: Coimbra Editora
PORDATA – https://www.pordata.pt/DB/Portugal/Ambiente+de+Consulta/Tabela

tmt.2020.97.pdf

Download File