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Journals
European Journal of Tourism, Hospitality and Recreation
Volume 14 (2024): Issue 2 (December 2024)
Open Access
Local tourist taxes in Portugal: A systematic review of municipal regulations
Luís Carvalho
Luís Carvalho
Instituto Politécnico de Bragança, Campus de Santa Apolónia
Bragança, Portugal
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Carvalho, Luís
,
Eduardo Pinheiro
Eduardo Pinheiro
Instituto Politécnico de Viseu, Viseu, Portugal; CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia
Bragança, Portugal
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Pinheiro, Eduardo
,
Márcio Martins
Márcio Martins
Instituto Politécnico de Bragança, Campus de Santa Apolónia, CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, CiTUR, Guarda
Bragança,
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Martins, Márcio
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Cláudia S. Costa
Cláudia S. Costa
Instituto Politécnico de Bragança, Campus de Santa Apolónia, CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, CiTUR
Bragança,
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Costa, Cláudia S.
Dec 31, 2024
European Journal of Tourism, Hospitality and Recreation
Volume 14 (2024): Issue 2 (December 2024)
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Published Online:
Dec 31, 2024
Page range:
285 - 298
Received:
Feb 06, 2024
Accepted:
Oct 28, 2024
DOI:
https://doi.org/10.2478/ejthr-2024-0021
Keywords
tourism market failures
,
tourism externalities
,
tourism taxation
,
local taxes
,
local governments
,
tourism public policies
© 2024 Luís Carvalho et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Carvalho, Luís
Instituto Politécnico de Bragança, Campus de Santa Apolónia
Bragança, Portugal
Pinheiro, Eduardo
Instituto Politécnico de Viseu, Viseu, Portugal; CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia
Bragança, Portugal
Martins, Márcio
Instituto Politécnico de Bragança, Campus de Santa Apolónia, CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, CiTUR, Guarda
Bragança
Costa, Cláudia S.
Instituto Politécnico de Bragança, Campus de Santa Apolónia, CIEB, Instituto Politécnico de Bragança, Campus de Santa Apolónia, CiTUR
Bragança