On Effects Of Tourism Taxation

Tourism taxation exists more or less in most economies, particularly market economies in the world. In developed western countries like the UK, the US, tourism taxation has received academic circle's high attention, and obtained widespread and concrete research, but it is a brand-new topic and many issues are waiting for exploration in our country. At present, researching tourism taxation is of greater theoretic importance and reality-guiding significance to correctly understanding the relationship between tourism taxation and tourism development as well as the perfection of our tourism taxation.This paper starts, with"effects of tourism taxation " as its subject, from such general theoretic issues as concept and classification of tourism taxation and then analyzes some positive and negative roles of tourism taxation, and focuses on theoretical and empirical analyses (domestic and foreign) of tourism taxation's efficiency and equity effects, and finally proposes some concrete tentative measures to improve our tourism taxation.Specifically speaking, this paper mainly includes the following contents and important viewpoints:First, it clearly defines the connotation of the concept"tourism taxation ", holding that"tourism taxation"refers to all tax or charges -imposing system to tourists and suppliers of tourism commodities and services and that it is an important constituent of a country's taxation system. Generally, tourism taxation is divided into two categories: taxation system for tourism firms and tourism taxation for single tourists. In a country's tourism taxation system, turnover taxes system gains extremely important position.Second, it is the first time to analyze in detailed and specifically positive and negative roles of tourism taxation: its positive roles including "being helpful to provision of public goods ", "being helpful to increasing government's fiscal revenues", "having the advantage of tax burden exportability", "being helpful to the sustainable development of environment " ,and so on; its negative roles including"may increase the costs of tax compliance", " can cause the loss of fiscal revenues", "may have retaliation reaction", and so on.Third, our model analysis indicates that, levying a relatively higher burden of commodity taxes①to tourism and tourism-related sectors is superior to a same levy to other sectors, in terms of efficiency and equity effects.Fourth, Mauritius's empirical simulation analysis indicates that it is more efficient to levy a relatively higher burden of commodity taxes to tourism and tourism-related sectors than same levies to other sectors and so is its equity effect in terms of domestic residents.Fifth, our country's empirical investigation shows that our tourism taxation system has better efficiency effects to our tourism's prosperity and development, but it doesn't have better equity effects.Sixth, it proposes some tentative plans such as levying some specific tourism taxes, improving our tourism business tax collection system, perfecting personal income tax collection system for ciceroni, and so on.