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The Evaluation of Municipal Tourist Tax Awareness:The Case of the City of Porto

Author

Listed:
  • Ana Pinto Borges

    (ISAG – European Business School and Research Group of ISAG (NIDISAG) Research Group of ISAG (NIDISAG) Campus de Salazares, Porto, Portugal)

  • Elvira Vieira

    (ISAG – European Business School and Research Group of ISAG (NIDISAG) IPVC – Polytechnic Institute of Viana do Castelo and UNIAG - Applied Management Research Unit Campus de Salazares, Porto, Portugal)

  • Sofia Gomes

    (ISAG - European Business School and Research Group of ISAG (NIDISAG) Research Group of ISAG (NIDISAG) Campus de Salazares, Porto, Portugal)

Abstract

Purpose – Evaluation of the municipal tourist tax awareness by tourists visiting the city of Porto, in order to test their knowledge and assessment about it and estimate the consequences on the city’s level of competitiveness, as a tourism destination. Design – This paper integrates the main literature review by using microdata, considering 2.139 answers, which were collected through direct interviews to tourists. Methodology – We use a logit and a generalized linear models. Findings – A little more than half of the tourists have already been aware of the tourist tax, depending on their sociodemographic characteristics, and almost 70,7% classifies the tax as “acceptable”. Two key variables stand out: level of education and nationality of the tourist. The tax is competitive and to guarantee the destination attractiveness it is highlighted that, if the revenue is invested to benefit tourism, providing improved quality services, the demand from the tourists whose profile was already identified, will not possibly be affected. Originality of the research – This study fulfils two gaps: i) the evaluation of the tourists’ awareness regarding the tax application and its assessment, according to their sociodemographic characteristics; and ii) the analysis of the destination’s level of competitiveness.

Suggested Citation

  • Ana Pinto Borges & Elvira Vieira & Sofia Gomes, 2020. "The Evaluation of Municipal Tourist Tax Awareness:The Case of the City of Porto," Tourism and Hospitality Management, University of Rijeka, Faculty of Tourism and Hospitality Management, vol. 26(2), pages 381-398, December.
    • Handle: RePEc:tho:journl:v:26:y:2020:n:2:p:381-398
    DOI: https://doi.org/10.20867/thm.26.2.6
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    References listed on IDEAS

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    1. Gurel Cetin & Zaid Alrawadieh & Mithat Zeki Dincer & Fusun Istanbullu Dincer & Dimitri Ioannides, 2017. "Willingness to Pay for Tourist Tax in Destinations: Empirical Evidence from Istanbul," Economies, MDPI, vol. 5(2), pages 1-15, June.
    2. Zhang, Hong & Gu, Chao-lin & Gu, Lu-wen & Zhang, Yan, 2011. "The evaluation of tourism destination competitiveness by TOPSIS & information entropy – A case in the Yangtze River Delta of China," Tourism Management, Elsevier, vol. 32(2), pages 443-451.
    3. Logar, Ivana, 2010. "Sustainable tourism management in Crikvenica, Croatia: An assessment of policy instruments," Tourism Management, Elsevier, vol. 31(1), pages 125-135.
    4. Webster, Craig & Ivanov, Stanislav, 2014. "Transforming competitiveness into economic benefits: Does tourism stimulate economic growth in more competitive destinations?," Tourism Management, Elsevier, vol. 40(C), pages 137-140.
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    Cited by:

    1. Antonio Marsi & Emanuela Randon, 2021. "Tourist Tax and Ratings of Online Reviews," Working Papers wp1168, Dipartimento Scienze Economiche, Universita' di Bologna.

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    More about this item

    Keywords

    Municipal Tourist Tax; Destination Competitiveness; Logit; GLM; Tourism; Porto;
    All these keywords.

    JEL classification:

    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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