IDEAS home Printed from https://ideas.repec.org/a/tei/journl/v5y2012i1p109-127.html
   My bibliography  Save this article

Maritime Tourism Tax Revenues in Greece: A New Framework for Collection

Author

Listed:
  • Mihail N. Diakomihalis

    (Technological Educational Institute of Epirus, School of Management and Economics Department of Accounting, Psathaki, 48100, Preveza, Greece)

Abstract

This research is designed to help government and tourism policy-makers evaluate the efficiency and consequences of the Greek taxation system on maritime tourism. The tax revenues generated by the taxes and dues imposed by the state are measured using the Tourism Satellite Account (TSA). Tax evasion is considered to be the major cause of the high deficit of the Greek economy. The effectiveness of the taxation system can be evaluated by comparing the total value of taxes actually collected by each activity of maritime tourism and by category given the initial budget, also revealing possible tax evasion or laxity in collecting taxes.

Suggested Citation

  • Mihail N. Diakomihalis, 2012. "Maritime Tourism Tax Revenues in Greece: A New Framework for Collection," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 5(1), pages 109-127, April.
    • Handle: RePEc:tei:journl:v:5:y:2012:i:1:p:109-127
    as

    Download full text from publisher

    File URL: https://ijbesar.af.duth.gr/docs/volume5_issue1/maritime_tourism.pdf
    Download Restriction: no
    File URL: https://ijbesar.af.duth.gr/volume5_issue1.php
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mihail N. Diakomihalis & Dimitris G. Lagos, 2008. "Estimation of the Economic Impacts of Yachting in Greece via the Tourism Satellite Account," Tourism Economics, , vol. 14(4), pages 871-887, December.
    2. Jane Bryan & Calvin Jones & Max Munday, 2006. "The contribution of tourism to the UK economy: Satellite account perspectives," The Service Industries Journal, Taylor & Francis Journals, vol. 26(5), pages 493-511, July.
    3. Daneswar Poonyth & Jonathan Barnes & Helen Suich & Mokgadi Monamati, 2002. "Satellite and resource accounting as tools for tourism planning in southern Africa," Development Southern Africa, Taylor & Francis Journals, vol. 19(1), pages 123-141.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Doris Chenguang Wu & Jingyan Liu & Haiyan Song & Anyu Liu & Hui Fu, 2019. "Developing a Web-based regional tourism satellite account (TSA) information system," Tourism Economics, , vol. 25(1), pages 67-84, February.
    2. Martin Kenneally & Keith Jakee, 2012. "Satellite Accounts for the Tourism Industry: Structure, Representation and Estimates for Ireland," Tourism Economics, , vol. 18(5), pages 971-997, October.
    3. Aljaž Nerad & Antony R. O´Rourke & Marko Koščak, 2020. "Measurement of Direct and Indirect Effects of Tourism On GDP by TSA: Analysis of the Results for Slovenia and Its Biggest Touristic Markets," Acta Economica Et Turistica, Libertas International University, vol. 6(1-2), pages 133-154, December.
    4. Mihail N. Diakomihalis & Dimitris G. Lagos, 2011. "An Empirical Approach to Coastal Leisure Shipping in Greece and an Assessment of its Economic Contribution," Tourism Economics, , vol. 17(2), pages 437-456, April.
    5. Kun-Huang Huarng & Tiffany Hui-Kuang Yu & Francesc Solé Parellada, 2010. "An innovative regime switching model to forecast Taiwan tourism demand," The Service Industries Journal, Taylor & Francis Journals, vol. 31(10), pages 1603-1612, March.
    6. Eli Marušić & Joško Šoda & Maja Krčum, 2020. "The Three-Parameter Classification Model of Seasonal Fluctuations in the Croatian Nautical Port System," Sustainability, MDPI, vol. 12(12), pages 1-17, June.
    7. Melville Saayman & Riaan Rossouw, 2011. "The Significance of Festivals to Regional Economies: Measuring the Economic Value of the Grahamstown National Arts Festival in South Africa," Tourism Economics, , vol. 17(3), pages 603-624, June.
    8. Walter E. Block & Isabelle Varon, 2020. "The Safe Drug Trade," Acta Economica Et Turistica, Libertas International University, vol. 6(1-2), pages 63-76, December.
    9. Yunhao Yao & Ruoquan Zheng & Merle Parmak, 2022. "Factors Influencing the Willingness to Pay in Yachting Tourism in the Context of COVID-19 Regular Prevention and Control: The Case of Dalian, China," Sustainability, MDPI, vol. 14(20), pages 1-17, October.
    10. Midmore, Peter, 2008. "Landscape Conservation And Economic Interdependence: A Case-Study Of Welsh National Parks And The Regional Economy," 82nd Annual Conference, March 31 - April 2, 2008, Royal Agricultural College, Cirencester, UK 36864, Agricultural Economics Society.
    11. Grace Nishimwe & Didier Milindi Rugema & Claudine Uwera & Cor Graveland & Jesper Stage & Swaib Munyawera & Gabriel Ngabirame, 2020. "Natural Capital Accounting for Land in Rwanda," Sustainability, MDPI, vol. 12(12), pages 1-25, June.
    12. Yoel Mansfeld & Onn Winckler, 2007. "The Tourism Industry as an Alternative for the GCC Oil-Based Rentier Economies," Tourism Economics, , vol. 13(3), pages 333-360, September.
    13. Yunhao Yao & Ruoquan Zheng & Merle Parmak, 2021. "Examining the Constraints on Yachting Tourism Development in China: A Qualitative Study of Stakeholder Perceptions," Sustainability, MDPI, vol. 13(23), pages 1-18, November.
    14. Ani Trstenjak & Saša Žiković & Hoda Mansour, 2020. "Making Nautical Tourism Greener in the Mediterranean," Sustainability, MDPI, vol. 12(16), pages 1-15, August.
    15. Mihail N Diakomihalis & Spyros Verginis, 2020. "Tax Burden on Professional Yachting in Greece and other European Countries," Business and Economic Research, Macrothink Institute, vol. 10(1), pages 77-100, March.
    16. Edwin Muchapondwa & Jesper Stage, 2013. "The economic impacts of tourism in Botswana, Namibia and South Africa: Is poverty subsiding?," Natural Resources Forum, Blackwell Publishing, vol. 37(2), pages 80-89, May.
    17. 'Phil' Klaus, Philipp & Tarquini-Poli, Annalisa & Ahmed Mostafa Alawad, Nawal, 2022. "Lifestyle of the rich and famous: Exploring the ultra-high net-worth individuals’ customer experience (UHCX)," Journal of Business Research, Elsevier, vol. 147(C), pages 49-58.
    18. Beatriz Plaza & Catalina Galvez-Galvez & Ana Gonzalez-Flores, 2011. "Research Note: Testing the Employment Impact of the Guggenheim Museum Bilbao via TSA," Tourism Economics, , vol. 17(1), pages 223-229, February.
    19. Liu, Anyu & Wu, Doris Chenguang, 2019. "Tourism productivity and economic growth," Annals of Tourism Research, Elsevier, vol. 76(C), pages 253-265.

    More about this item

    Keywords

    Maritime tourism; Tax Revenues; Greek economy; Tourism Satellite Account;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • R15 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Econometric and Input-Output Models; Other Methods

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tei:journl:v:5:y:2012:i:1:p:109-127. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kostas Stergidis (email available below). General contact details of provider: https://edirc.repec.org/data/dbikagr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.