Tax for tourism: retirement and the case of the Balearic Islands in Spain

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dc.contributor Alcover Casasnovas, Antonio Luis
dc.contributor.author Liras Ripoll, Paula
dc.date 2021
dc.date.accessioned 2022-05-12T10:25:40Z
dc.date.available 2022-05-12T10:25:40Z
dc.date.issued 2022-05-12
dc.identifier.uri http://hdl.handle.net/11201/159003
dc.description.abstract [eng] In 2008, the south of Europe was strongly submitted under the effects of the global financial crisis, which exposed the economic weaknesses of countries alike: Portugal, Greece, Italy, France, and Spain. However, merely Portugal intended to provide a non-traditional solution for the rise of the fiscal base and the number of taxpayers. That was the application of NHR tax regime. Since 2019 Italy and Greece have tried to implement it, evidencing the positive impacts that tax for tourism provided, and suggesting the probability of another purpose: The Balearic Islands. According to the economic impact provided by tax for tourism destinations, this research addresses the importance of the application of this model, providing incentives for the countries. Tax for tourism will allow to obtain a new source of fiscal outcome, approached by seniors in retirement. The impact on general government deficit and the number of taxpayers demonstrated the viability of this model, permitting its application, and consolidating tax for tourism as a new trend of the tourism industry. ca
dc.format application/pdf
dc.language.iso eng ca
dc.publisher Universitat de les Illes Balears
dc.rights all rights reserved
dc.rights info:eu-repo/semantics/openAccess
dc.subject 33 - Economia ca
dc.subject 338 - Situació econòmica. Política econòmica. Gestió, control i planificació de l'economia. Producció. Serveis. Turisme. Preus ca
dc.subject.other Destination ca
dc.subject.other Retirement outcome ca
dc.subject.other Seniors in retirement ca
dc.subject.other Case study ca
dc.subject.other Fiscal advantages ca
dc.subject.other Tax model ca
dc.subject.other Fiscal regime ca
dc.subject.other Tax for tourism ca
dc.title Tax for tourism: retirement and the case of the Balearic Islands in Spain ca
dc.type info:eu-repo/semantics/bachelorThesis ca
dc.type info:eu-repo/semantics/publishedVersion


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