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Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe

Author

Listed:
  • Dragan Roller

    (Faculty of Tourism and Hospitality Management, Opatija, University of Rijeka, Croatia)

  • Sabina Hodžić

    (Faculty of Tourism and Hospitality Management, Opatija, University of Rijeka, Croatia)

  • Sanja Premec

Abstract

Purpose – Taxes directly affect business activities of entities in tourism in Mediterranean countries of Europe. This is reflected in service prices, and therefore in the offer and demand for hotel management services. The aim of this paper is to present which Mediterranean countries of Europe carry the largest tax burden with regard to corporate income tax. Design – Three main areas are discussed, namely: corporate income taxation in the hotel industry, tax revenues of Mediterranean countries of Europe and Croatian corporate income tax distribution and tourist destinations. Methodology - The paper provides a comparative analysis of corporate income taxation of hotel industry for Mediterranean countries of Europe. Approach – This paper examines incentives in corporate income tax in Croatian fiscal practice and corporate income taxation in the hotel industry of Mediterranean countries of Europe. This approach is regarded as a considerable contribution to further research on tax burden in the hotel industry. Findings – The hotel industry in Mediterranean countries of Europe is affected by corporate income taxation. Higher taxation of hotel industry in Mediterranean countries of Europe decreases competitiveness of tourist destinations. Originality – The results of this research show that Croatias corporate income tax rate is not as big as in other Mediterranean countries of Europe; however, its economic and financial instability makes Croatia a tourist destination unfavourable for development of hotel industry.

Suggested Citation

  • Dragan Roller & Sabina Hodžić & Sanja Premec, 2014. "Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe," Tourism and Hospitality Industry section5-5, University of Rijeka, Faculty of Tourism and Hospitality Management.
    • Handle: RePEc:tho:iscthi:section5-5
    as

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    References listed on IDEAS

    as
    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    2. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
    3. Falzon, Joseph, 2012. "The price competitive position of Mediterranean countries in tourism: Evidence from the Thomson brochure," Tourism Management, Elsevier, vol. 33(5), pages 1080-1092.
    4. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    corporate income tax; hotel industry; Mediterranean countries of Europe; fiscal policy;
    All these keywords.

    JEL classification:

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

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