PROBLEMS OF TAXATION ON THE LEISURE ACTIVITIES (ON THE EXAMPLE OF TOURISM)

SVILEN TONEV

 

Abstract

As a tourist destination, Bulgaria offers rich possibilities for diverse holiday experience. Tourism has enormous potential of job creation, communities developments and real economic benefits. The high and unfair taxation in tourism create disadvantiages, wich is a cause of serious concern. This is a common problem of all member countries in Eropean union. European autхorities have to enable european tourism to compete on a faire base with non-community destinatios. Sinse the activity of bringing tourirts to Europe is exporting (it earns foreign currency), there is a clear logic in exempting it from VAT, as is the case with other exports. Reforming the application of VAT to tourism exports would make Europe more competitive as a destination and would assist in the economic prosperity of european countries.

 

Key words

tourism, taxation, development, competitivnes

 

References

Закон за данък върху добавената стойност.
Закон за местните данъци и такси.
Forsyth P., Taxing Tourism? Australian Tourism and Hospitality Research Conference: Monash University, p.3, 1997
McMahon M., Tourism Taxation: No Such Thing As A Free Lunch? Dublin, 2004
Official Journal of the European Union, C310, Volume 47, 2004
World Tourism Organization. Compendium of Tourism statistics. 2004

Full Text: PDF (Bulgarian)