Local tourist taxes in Portugal: A systematic review of municipal regulations

[1] Adedoyin, F. F., Seetaram, N., Disegna, M., & Filis, G. (2023). The Effect of Tourism Taxation on International Arrivals to a Small Tourism-Dependent Economy. Journal of Travel Research, 62(1), 135–153. https://doi.org/10.1177/00472875211053658 Adedoyin F. F. Seetaram N. Disegna M. Filis G. ( 2023 ). The Effect of Tourism Taxation on International Arrivals to a Small Tourism-Dependent Economy . Journal of Travel Research , 62 ( 1 ), 135 – 153 . https://doi.org/10.1177/00472875211053658 Search in Google Scholar

[2] Blake, A., & Sinclair, T. (2007). The economic rationale for government intervention in tourism. Report for the Department for Culture, Media and Sport. https://www.academia.edu/398842/The_Economic_Rationale_for_Government_Inter-vention_in_Tourism Blake A. Sinclair T. ( 2007 ). The economic rationale for government intervention in tourism. Report for the Department for Culture, Media and Sport . https://www.academia.edu/398842/The_Economic_Rationale_for_Government_Inter-vention_in_Tourism Search in Google Scholar

[3] Câmara Medeiros, L. (2013). Turismo e susten-tabilidade ambiental: Referências para o desen-volvimento de um turismo sustentável [Tourism and environmental sustainability: References for the development of sustainable tourism]. Revista Meio Ambiente e Sustentabilidade, 3(2), 197-234. https://www.revistasuninter.com/revistameioam-biente/index.php/meioAmbiente/article/view/181 Câmara Medeiros L. ( 2013 ). Turismo e susten-tabilidade ambiental: Referências para o desen-volvimento de um turismo sustentável [Tourism and environmental sustainability: References for the development of sustainable tourism] . Revista Meio Ambiente e Sustentabilidade , 3 ( 2 ), 197 - 234 . https://www.revistasuninter.com/revistameioam-biente/index.php/meioAmbiente/article/view/181 Search in Google Scholar

[4] Costa, C. S. (2015). Instrumentos de políticas públicas do turismo: uma análise empírica dos municípios portugueses [Tourism public policy instruments: an empirical analysis of Portuguese municipalities] [Doctoral dissertation, Universidade do Minho]. RepositóriUM. https://hdl.handle.net/1822/38751 Costa C. S. ( 2015 ). Instrumentos de políticas públicas do turismo: uma análise empírica dos municípios portugueses [Tourism public policy instruments: an empirical analysis of Portuguese municipalities] [Doctoral dissertation, Universidade do Minho]. RepositóriUM. https://hdl.handle.net/1822/38751 Search in Google Scholar

[5] Costa, C. S. (2016). Falhas de mercado na atividade turística: uma análise exploratória da atuação dos municípios portugueses [Market failures in tourism: an exploratory analysis of the performance of Portuguese municipalities]. GESTIN – Revista Internacional de Gestão, Direito e Turismo, 13(2016), 27–51. https://gestin.ipcb.pt/public/site/arquivo/2016Gestin13art02.pdf Costa C. S. ( 2016 ). Falhas de mercado na atividade turística: uma análise exploratória da atuação dos municípios portugueses [Market failures in tourism: an exploratory analysis of the performance of Portuguese municipalities] . GESTIN – Revista Internacional de Gestão, Direito e Turismo , 13 ( 2016 ), 27 – 51 . https://gestin.ipcb.pt/public/site/arquivo/2016Gestin13art02.pdf Search in Google Scholar

[6] Costa, C. S., Correia, P. M. A. R., Maia, T. S. V., & Resende, S. A. L. (2023). Setor público: o fenómeno da avaliação e responsabilização de resultados [Public Sector: The phenomenon of evaluation and accountability for results]. Journal of Teleological Science, 3(2023), 32-49. https://doi.org/10.59079/jts.v3i.164 Costa C. S. Correia P. M. A. 1 R., Maia T. S. V. Resende S. A. L. ( 2023 ). Setor público: o fenómeno da avaliação e responsabilização de resultados [Public Sector: The phenomenon of evaluation and accountability for results] . Journal of Teleological Science , 3 ( 2023 ), 32 - 49 . https://doi.org/10.59079/jts.v3i.164 Search in Google Scholar

[7] Derek, M. (2021). Why Tourists Should Pay Local Taxes. In M. Lackowska, K. Szmigiel-Rawska, F. Teles (Eds.), Local Government in Europe. New Perspectives and Democratic Challenges (pp. 270–283). Bristol University Press. http://dx.doi.org/10.1332/policyp-ress/9781529217186.003.0015 Derek M. ( 2021 ). Why Tourists Should Pay Local Taxes . In Lackowska M. Szmigiel-Rawska K. Teles F. (Eds.), Local Government in Europe. New Perspectives and Democratic Challenges (pp. 270 – 283 ). Bristol University Press . http://dx.doi.org/10.1332/policyp-ress/9781529217186.003.0015 Search in Google Scholar

[8] Doğan, M. (2017). Tourism and city tax: a conceptual analysis and proposals on Turkey. Anatolia: Turizm Arastirmalari Dergisi, 28(2), 269-280 Doğan M. ( 2017 ). Tourism and city tax: a conceptual analysis and proposals on Turkey . Anatolia: Turizm Arastirmalari Dergisi , 28 ( 2 ), 269 - 280 Search in Google Scholar

[9] Drius, M., Bongiorni, L., Depellegrin, D., Menegon, S., Pugnetti, A., & Stifter, S. (2019). Tackling challenges for Mediterranean sustainable coastal tourism: An ecosystem service perspective. Science of the Total Environment, 652(2019), 1302-1317. https://doi.org/10.1016/j.scitotenv.2018.10.121 Drius M. Bongiorni L. Depellegrin D. Menegon S. Pugnetti A. Stifter S. ( 2019 ). Tackling challenges for Mediterranean sustainable coastal tourism: An ecosystem service perspective . Science of the Total Environment , 652 ( 2019 ), 1302 - 1317 . https://doi.org/10.1016/j.scitotenv.2018.10.121 Search in Google Scholar

[10] Durán-Román, J. L., Cárdenas-García, P. J., & Pulido-Fernández, J. I. (2021). Tourists’ willingness to pay to improve sustainability and experience at destination. Journal of Destination Marketing & Management, 19(2021), 100540. https://doi.org/10.1016/j.jdmm.2020.100540 Durán-Román J. L. Cárdenas-García P. J. Pulido-Fernández J. I. ( 2021 ). Tourists’ willingness to pay to improve sustainability and experience at destination . Journal of Destination Marketing & Management , 19 ( 2021 ), 100540 . https://doi.org/10.1016/j.jdmm.2020.100540 Search in Google Scholar

[11] Eckert, C., Zacher, D., Pechlaner, H., Namberger, P., & Schmude, J. (2019). Strategies and measures directed towards overtourism: a perspective of European DMOs. International Journal of Tourism Cities, 5(4), 639–655. https://doi.org/10.1108/IJTC-12-2018-0102 Eckert C. Zacher D. Pechlaner H. Namberger P. Schmude J. ( 2019 ). Strategies and measures directed towards overtourism: a perspective of European DMOs . International Journal of Tourism Cities , 5 ( 4 ), 639 – 655 . https://doi.org/10.1108/IJTC-12-2018-0102 Search in Google Scholar

[12] Falk, M., & Hagsten, E. (2019). Short-run impact of the flight departure tax on air travel. International Journal of Tourism Research, 21(1), 37–44. https://doi.org/10.1002/jtr.2239 Falk M. Hagsten E. ( 2019 ). Short-run impact of the flight departure tax on air travel . International Journal of Tourism Research , 21 ( 1 ), 37 – 44 . https://doi.org/10.1002/jtr.2239 Search in Google Scholar

[13] Figini, P., Castellani, M., & Vici, L. (2007). Estimating Tourist Externalities on Residents: A Choice Modeling Approach to the Case of Rimini. http://dx.doi.org/10.2139/ssrn.999927 Figini P. Castellani M. Vici L. ( 2007 ). Estimating Tourist Externalities on Residents: A Choice Modeling Approach to the Case of Rimini . http://dx.doi.org/10.2139/ssrn.999927 Search in Google Scholar

[14] Fleischer, A., & Felsenstein, D. (2000). Support for rural tourism: Does it make a difference?. Annals of Tourism Research, 27(4), 1007–1024. https://doi.org/10.1016/S0160-7383(99)00126-7 Fleischer A. Felsenstein D. ( 2000 ). Support for rural tourism: Does it make a difference? . Annals of Tourism Research , 27 ( 4 ), 1007 – 1024 . https://doi.org/10.1016/S0160-7383(99)00126-7 Search in Google Scholar

[15] Gago, A., Labandeira, X., Picos, F., & Rodríguez, M. (2009). Specific and general taxation of tourism activities. Evidence from Spain. Tourism Management, 30(3), 381–392. https://doi.org/10.1016/j.tourman.2008.08.004 Gago A. Labandeira X. Picos F. Rodríguez M. ( 2009 ). Specific and general taxation of tourism activities. Evidence from Spain . Tourism Management , 30 ( 3 ), 381 – 392 . https://doi.org/10.1016/j.tourman.2008.08.004 Search in Google Scholar

[16] García-Hernández, M., Ivars-Baidal, J., & Mendoza de Miguel, S. (2019). Overtourism in urban destinations: The myth of smart solutions. Boletin de La Asociacion de Geografos Espanoles, 83(2019), 1-39. https://doi.org/10.21138/bage.2830 García-Hernández M. Ivars-Baidal J. Mendoza de Miguel S. ( 2019 ). Overtourism in urban destinations: The myth of smart solutions . Boletin de La Asociacion de Geografos Espanoles , 83 ( 2019 ), 1 - 39 . https://doi.org/10.21138/bage.2830 Search in Google Scholar

[17] Göktaş, L. S., & Çetin, G. (2023). Tourist tax for sustainability: Determining willingness to pay. European Journal of Tourism Research, 35(2023), 1-18. https://doi.org/10.54055/ejtr.v35i.2813 Göktaş L. S. Çetin G. ( 2023 ). Tourist tax for sustainability: Determining willingness to pay . European Journal of Tourism Research , 35 ( 2023 ), 1 – 18 . https://doi.org/10.54055/ejtr.v35i.2813 Search in Google Scholar

[18] Göktaş, L. S., & Polat, S. (2019). Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey. Journal of Tourismology, 5(2), 145-158. http://dx.doi.org/10.26650/jot.2019.5.2.0026 Göktaş L. S. Polat S. ( 2019 ). Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey . Journal of Tourismology , 5 ( 2 ), 145 - 158 . http://dx.doi.org/10.26650/jot.2019.5.2.0026 Search in Google Scholar

[19] Gooroochurn, N., & Sinclair, M. T. (2005). Economics of tourism taxation: Evidence from Mauritius. Annals of Tourism Research, 32(2), 478–498. https://doi.org/10.1016/j.annals.2004.10.003 Gooroochurn N. Sinclair M. T. ( 2005 ). Economics of tourism taxation: Evidence from Mauritius . Annals of Tourism Research , 32 ( 2 ), 478 – 498 . https://doi.org/10.1016/j.annals.2004.10.003 Search in Google Scholar

[20] Hernandez-Maskivker, G., Fornells, A., Teixido-Navarro, F., & Pulido, J. I. (2021). Exploring mass tourism impacts on locals: A comparative analysis between Barcelona and Sevilla. European Journal of Tourism Research, 29(2021), 1-16. https://doi.org/10.54055/ejtr.v29i.2427 Hernandez-Maskivker G. Fornells A. Teixido-Navarro F. Pulido J. I. ( 2021 ). Exploring mass tourism impacts on locals: A comparative analysis between Barcelona and Sevilla . European Journal of Tourism Research , 29 ( 2021 ), 1 - 16 . https://doi.org/10.54055/ejtr.v29i.2427 Search in Google Scholar

[21] Kato, A., Kwak, S., & Mak, J. (2011). Using the Property Tax to Appropriate Gains from Tourism. Journal of Travel Research, 50(2), 144–153. https://doi.org/10.1177/0047287510362783 Kato A. Kwak S. Mak J. ( 2011 ). Using the Property Tax to Appropriate Gains from Tourism . Journal of Travel Research , 50 ( 2 ), 144 – 153 . https://doi.org/10.1177/0047287510362783 Search in Google Scholar

[22] Kırca, M., & Topal, M. H. (2017). An Analysis of The Impact of Tourism Demand on Tax Revenues in Turkey. Balkan and Near Eastern Journal of Social Science, 3(2), 96-108. https://www.ibaness.org/bnejss-archive/2017-03-02 Kırca M. Topal M. H. ( 2017 ). An Analysis of The Impact of Tourism Demand on Tax Revenues in Turkey . Balkan and Near Eastern Journal of Social Science , 3 ( 2 ), 96 - 108 . https://www.ibaness.org/bnejss-archive/2017-03-02 Search in Google Scholar

[23] Mak, J. (2006). Taxation of Travel and Tourism. In L. Dwyer & P. Forsyth (Eds.), International Handbook on the Economics of Tourism (pp. 251–265). Edward Elgar Publishing Limited. https://doi.org/10.4337/9781847201638.00021 Mak J. ( 2006 ). Taxation of Travel and Tourism . In Dwyer L. Forsyth P. (Eds.), International Handbook on the Economics of Tourism (pp. 251 – 265 ). Edward Elgar Publishing Limited . https://doi.org/10.4337/9781847201638.00021 Search in Google Scholar

[24] Mak, J. (2008). Taxing Cruise Tourism: Alaska’s Head Tax on Cruise Ship Passengers. Tourism Economics, 14(3), 599–614. https://doi.org/10.5367/000000008785633613 Mak J. ( 2008 ). Taxing Cruise Tourism: Alaska’s Head Tax on Cruise Ship Passengers . Tourism Economics , 14 ( 3 ), 599 – 614 . https://doi.org/10.5367/000000008785633613 Search in Google Scholar

[25] Mathieson, A., & Wall, G. (1982). Tourism: Economic, physical, and social impacts. Longman. Mathieson A. Wall G. ( 1982 ). Tourism: Economic, physical, and social impacts . Longman . Search in Google Scholar

[26] Palmer-Tous, T., Riera-Font, A., & Rosselló-Nadal, J. (2007). Taxing tourism: The case of rental cars in Mallorca. Tourism Management, 28(1), 271–79. https://doi.org/10.1016/j.tourman.2005.11.015 Palmer-Tous T. Riera-Font A. Rosselló-Nadal J. ( 2007 ). Taxing tourism: The case of rental cars in Mallorca . Tourism Management , 28 ( 1 ), 271 – 79 . https://doi.org/10.1016/j.tourman.2005.11.015 Search in Google Scholar

[27] Pazienza, P. (2011). Should we tax tourism? Theoretical justifications from the economics of non-renewable resource use. Environmental Economics, 2(1), 8–16. https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/3959/ee_2011_01_Pazienza.pdf Pazienza P. ( 2011 ). Should we tax tourism? Theoretical justifications from the economics of non-renewable resource use . Environmental Economics , 2 ( 1 ), 8 – 16 . https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/3959/ee_2011_01_Pazienza.pdf Search in Google Scholar

[28] Póvoa de Varzim Municipality. (2022). Municipal Tourist Tax Regulation. https://www.cm-pvarzim. pt/municipe/editais/servico-geral/2022-2/editais-projetos-de-regulamentos-municipais/projeto-de-regulamento-da-taxa-turistica-municipal/regulamento-taxa-turistica-municipal-2/ Póvoa de Varzim Municipality . ( 2022 ). Municipal Tourist Tax Regulation . https://www.cm-pvarzim.pt/municipe/editais/servico-geral/2022-2/editais-projetos-de-regulamentos-municipais/projeto-de-regulamento-da-taxa-turistica-municipal/regulamento-taxa-turistica-municipal-2/ Search in Google Scholar

[29] Santos, J. A. (2012). Economia Pública [Public Economy]. Instituto Superior de Ciência Sociais e Políticas Santos J. A. ( 2012 ). Economia Pública [Public Economy] . Instituto Superior de Ciência Sociais e Políticas Search in Google Scholar

[30] Schubert, S. F. (2010). Coping with Externalities in Tourism: A Dynamic Optimal Taxation Approach. Tourism Economics, 16(2), 321-343. https://doi.org/10.5367/000000010791305626 Schubert S. F. ( 2010 ). Coping with Externalities in Tourism: A Dynamic Optimal Taxation Approach . Tourism Economics , 16 ( 2 ), 321 - 343 . https://doi.org/10.5367/000000010791305626 Search in Google Scholar

[31] Tribe, J. (2020). The Economics of Recreation, Leisure and Tourism. Routledge. https://doi.org/10.4324/9780429278259 Tribe J. ( 2020 ). The Economics of Recreation, Leisure and Tourism . Routledge . https://doi.org/10.4324/9780429278259 Search in Google Scholar

[32] Weimer, D. L., & Vining, A. R. (2017). Policy Analysis: Concepts and Practice. Routledge. https://doi.org/10.4324/9781315442129 Weimer D. L. Vining A. R. ( 2017 ). Policy Analysis: Concepts and Practice . Routledge . https://doi.org/10.4324/9781315442129 Search in Google Scholar

Notice n.^o̲ 19334-A/2018 of Município de Lis boa. (2018). Diário da República: II Série, n.^o̲ 248. https://files.diariodarepublica.pt/2s/2018/12/248000001/0000200008.pdf Notice n.^o̲ 19334-A/2018 of Município de Lis boa , ( 2018 ). Diário da República: II Série , n.^o̲ 248 . https://files.diariodarepublica.pt/2s/2018/12/248000001/0000200008.pdf Search in Google Scholar

Notice n.^o̲ 5970/2023 of Município de Coimbra. (2023). Diário da República: II Série, n.^o̲ 57. https://files.diariodarepublica.pt/2s/2023/03/057000000/0029700307.pdf Notice n.^o̲ 5970/2023 of Município de Coimbra , ( 2023 ). Diário da República: II Série , n.^o̲ 57 . https://files.diariodarepublica.pt/2s/2023/03/057000000/0029700307.pdf Search in Google Scholar

Regulation n.^o̲ 725/2019 of Município de Faro. (2019). Diário da República: II Série, n.^o̲ 178. https://files.diariodarepublica.pt/2s/2019/09/178000000/0022500231.pdf Regulation n.^o̲ 725/2019 of Município de Faro , ( 2019 ). Diário da República: II Série , n.^o̲ 178 . https://files.diariodarepublica.pt/2s/2019/09/178000000/0022500231.pdf Search in Google Scholar

Notice n.^o̲ 6116/2023 of Município de Sintra. (2023). Diário da República: II Série, n.^o̲ 58. https://files.dre. pt/2s/2023/03/058000000/0043200438.pdf Notice n.^o̲ 6116/2023 of Município de Sintra , ( 2023 ). Diário da República: II Série , n.^o̲ 58 . https://files.dre.pt/2s/2023/03/058000000/0043200438.pdf Search in Google Scholar

Public Notice n.^o̲ 1022/2019 of Município de Braga. (2019). Diário da República: II Série, n. ^o̲ 175. https://files.diariodarepublica.pt/2s/2019/09/175000000/0022200222.pdf Public Notice n.^o̲ 1022/2019 of Município de Braga , ( 2019 ). Diário da República: II Série , n. ^o̲ 175 . https://files.diariodarepublica.pt/2s/2019/09/175000000/0022200222.pdf Search in Google Scholar

Regulation n.^o̲ 1111/2022 of Município de Santa Cruz. (2022). Diário da República: II Série, n.^o̲ 219. https://files.diariodarepublica.pt/2s/2022/11/219000000/0045400461.pdf Regulation n.^o̲ 1111/2022 of Município de Santa Cruz , ( 2022 ). Diário da República: II Série , n.^o̲ 219 . https://files.diariodarepublica.pt/2s/2022/11/219000000/0045400461.pdf Search in Google Scholar

Regulation n.^o̲ 1135/2022 of Município do Por to. (2022). Diário da República: II Série, n.^o̲ 226. https://files.diariodarepublica.pt/2s/2022/11/226000000/0032300328.pdf Regulation n.^o̲ 1135/2022 of Município do Por to , ( 2022 ). Diário da República: II Série , n.^o̲ 226 . https://files.diariodarepublica.pt/2s/2022/11/226000000/0032300328.pdf Search in Google Scholar

Regulation n.^o̲ 207/2023 of Município de Mafra. (2023). Diário da República: II Sé-rie, n.^o̲ 33. https://files.diariodarepublica.pt/2s/2023/02/033000000/0037300378.pdf Regulation n.^o̲ 207/2023 of Município de Mafra , ( 2023 ). Diário da República: II Sé-rie , n.^o̲ 33 . https://files.diariodarepublica.pt/2s/2023/02/033000000/0037300378.pdf Search in Google Scholar

Regulation n.^o̲ 352/2023 of Município da Figueira da Foz. (2023). Diário da República: II Série, n.^o̲ 56. https://files.dre.pt/2s/2023/03/056000000/0035700361.pdf Regulation n.^o̲ 352/2023 of Município da Figueira da Foz , ( 2023 ). Diário da República: II Série , n.^o̲ 56 . https://files.dre.pt/2s/2023/03/056000000/0035700361.pdf Search in Google Scholar

Regulation n.^o̲ 382/2016 of Município de Cas-cais. (2016). Diário da República: II Série, n.^o̲ 73. https://files.diariodarepublica.pt/2s/2016/04/073000000/1223212273.pdf Regulation n.^o̲ 382/2016 of Município de Cas-cais , ( 2016 ). Diário da República: II Série , n.^o̲ 73 . https://files.diariodarepublica.pt/2s/2016/04/073000000/1223212273.pdf Search in Google Scholar

Regulation n.^o̲ 652/2022 of Município de Vila Nova de Gaia. (2022). Diário da República: II Sé-rie, n.^o̲ 136. https://files.diariodarepublica.pt/2s/2022/07/136000000/0039200394.pdf Regulation n.^o̲ 652/2022 of Município de Vila Nova de Gaia , ( 2022 ). Diário da República: II Sé-rie , n.^o̲ 136 . https://files.diariodarepublica.pt/2s/2022/07/136000000/0039200394.pdf Search in Google Scholar

Regulation n.^o̲ 723/2018 of Município de Vila Real de Santo António. (2018). Diário da República: II Série, n.^o̲ 207. https://files.diariodarepublica.pt/2s/2018/10/207000000/2885728861.pdf Regulation n.^o̲ 723/2018 of Município de Vila Real de Santo António , ( 2018 ). Diário da República: II Série , n.^o̲ 207 . https://files.diariodarepublica.pt/2s/2018/10/207000000/2885728861.pdf Search in Google Scholar

Regulation n.^o̲ 773/2018 of Município de Óbi-dos. (2018). Diário da República: II Série, n.^o̲ 219. https://files.diariodarepublica.pt/2s/2018/11/219000000/3051430516.pdf Regulation n.^o̲ 773/2018 of Município de Óbi-dos , ( 2018 ). Diário da República: II Série , n.^o̲ 219 . https://files.diariodarepublica.pt/2s/2018/11/219000000/3051430516.pdf Search in Google Scholar