Led On Line
Presentazione - About us
Novita' - What's new
Lededizioni Home Page Ricerca - Search
Catalogo - Catalogue
Per contattarci - Contacts
Per gli Autori - For the Authors
Statistiche - Statistics
Cookie Policy
Privacy Policy

La politica fiscale nel settore turistico: un confronto internazionale

Angelo Quarto


Fiscal policy plays a key role in the competitiveness of the economic system of a country, and in particular in tourism. Specific tourism taxes such as airport taxes, accommodation, etc. have to be added to the already high tax burden on all the productive sectors. Such taxes increase the level of prices of tourist products and services, further reducing the competitiveness of the sector. Some studies show that the tourism sector is experiencing high levels of demand elasticity with respect to price, just a slight increase in the prices of tourism products (due to the increase in taxes) in a country is enough to lose tourists, as they turn to cheaper destinations. The measures of the economic policy should take into account the potential of the tourism sector to generate income and employment, addressing interventions for the sector to draw a policy that increases the competitiveness of the sector and that is focused on what is happening in competitor countries. Starting from the competitiveness of Italian tourism, the study will draw a picture on taxes in the tourism sector, analyzing the positive and negative effects of this approach, and then comparing the Italian situation with other European countries.


competitiveness; fiscal policy; taxes; tourism; tourist taxation

Full Text:


DOI: https://doi.org/10.7358/rst-2013-01-02-quar

Copyright (©) 2014 Rivista di Scienze del Turismo - Ambiente Cultura Diritto Economia – Editorial format and Graphical layout: copyright (©) LED Edizioni Universitarie

Rivista di Scienze del Turismo. Ambiente Cultura Diritto Economia
Registered by Tribunale di Milano (15/09/2008 n. 530)
Online ISSN 2037-7908 - Print ISSN 2037-7916

Executive Editor: Nicola Boccella - Associate Editor: Azzurra Rinaldi
Editorial Staff: Andrea Billi - Patrizia Laurano - Antonio Magliulo - Angelo Quarto
Editorial Board: Alberto Abruzzese (Iulm Milano), Victor Aquino (Universidade de São Paulo), Sergio Arzeni (Ocse), Piero Barucci (Università degli Studi di Firenze), Nicola Boccella (Sapienza Università di Roma), Michael Crang (Durham University), Anya Diekmann (Université Libre de Bruxelles), Renato Guarini (Sapienza Università di Roma), Roberto Grossi (Federculture), Han Yong Liang (Zhejiang University), Jorge Lozano (Universidad Complutense de Madrid), Michel Maffesoli (Université Paris-Sorbonne), Vanda Perretta (Sapienza Università di Roma), Marina Righetti (Sapienza Università di Roma), Azzurra Rinaldi (Unitelma - Sapienza Università di Roma), Irene Salerno (Sapienza Università di Roma), Pasquale Sandulli (Sapienza Università di Roma), Manuel Valenzuela (Universidad Autónoma de Madrid)