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Le tasse sul turismo in Europa

Azzurra Rinaldi


Over the last few decades, the tourism phenomenon has been associated with mass consumption worldwide: the figures show an almost constant increase both in the number of international tourist arrivals and in the volume of tourist revenues (UNWTO, 2017). This has resulted in an increasing number of tourists moving to destinations all over the world and, consequently, an increase in negative tourism externalities, such as congestion, increased pollution, overuse of natural resources and so on. via (Rinaldi, 2012). From an isolated phenomenon, the application of a tax on tourism is progressively spread-ing throughout Europe as an instrument that the public administration (local or central) adopts in order to counteract the negative externalities that follow within the territory following the entry of tourists. The revenues deriving from the application of tourism taxes are then (at least in principle) used to compen-sate citizens for any inconvenience caused by the influx of tourists (Rinaldi, 2011).


Tourism, Taxes, European Union, Competitiveness, Turismo, Tasse, Unione Europea, Competitività

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DOI: https://doi.org/10.7358/rst-2017-03-rina

Copyright (©) 2018 Azzurra Rinaldi – 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)