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The Impact of Romanian Tax Measures on Black Sea Coastline Tourism

Author

Listed:
  • Trandafir Adina

    (Spiru Haret University)

  • Ristea Luminita

    (Spiru Haret University)

Abstract

Even if Romania has a huge tourism potensial,is mouving slowly in this industry. This study aims to investigate the impacts of tax measures on the Romanian Black Sea Coastline tourism and we have chosen a very specific area, i.e. the southern part and namely a specific seaside resort Neptun – Olimp and also one of the hotels of it: Hotel Cocor. For our investigation we use a linear regression model. To highlight the impact of tax measures adopted by the national authorities on local tourism, the model take into consideration three scenarios: the rate of VAT applied at this moment (respectively, 24%), the rate of 0% VAT and the rate of 9% VAT that were could be applied to tourism services.

Suggested Citation

  • Trandafir Adina & Ristea Luminita, 2012. "The Impact of Romanian Tax Measures on Black Sea Coastline Tourism," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1717-1722, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1717-1722
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    More about this item

    Keywords

    tax measures; VAT rate; occupancy degree; tourism.;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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