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Logics behind evading overnight taxes: a configurational analysis
Journal
International Journal of Contemporary Hospitality Management,
ISSN
0959-6119
Type
journal article
Date Issued
2020-01-13
Abstract
Overnight taxes are controversial. They affect tourists’ consumption behavior and hotels’ profits.
This potentially generates undesirable industry practices such as underreporting overnights to evade
overnight taxes. The aim of the paper is to understand the conditions and outcomes of underreporting. This is
important because underreporting affects destinations’ tax income, which in turn may have further effects on
tourismor other public services.
This potentially generates undesirable industry practices such as underreporting overnights to evade
overnight taxes. The aim of the paper is to understand the conditions and outcomes of underreporting. This is
important because underreporting affects destinations’ tax income, which in turn may have further effects on
tourismor other public services.
Language
English
Keywords
Tax Evasion
Hotel
QCA
DMO
Tax morale
Overnight taxes
HSG Classification
contribution to scientific community
HSG Profile Area
SEPS - Economic Policy
Refereed
Yes
Publisher
Emerald Publishing Limited
Publisher place
West Yorkshire
Volume
Vol. 32
Number
2
Start page
871
End page
888
Subject(s)
Division(s)
Eprints ID
260077