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OECD Tourism Trends and Policies 2014

image of OECD Tourism Trends and Policies 2014

This report provides comparative knowledge, both policy and data, through thematic chapters and country-specific policy and statistical profiles. The report highlights key tourism policy developments, focuses on issues that rank high on the policy agenda in the field of tourism and provides a broad overview and interpretation of tourism trends in the OECD area and beyond. The 2014 edition focuses on tourism and growth, and covers 48 countries.

Tourism Trends and Policies is an international reference and benchmark on how effectively countries are supporting competitiveness, innovation and growth in tourism, and sheds light on policies and practices associated with this. It is published every two years.

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Taxation and tourism

There is currently an intense debate about the role of tourism taxation and its impact on the competitiveness and attractiveness of destinations; and a strong demand for more information. This chapter explores the evolving relationship between taxation and tourism. It aims to contribute to the current policy debate by enabling the reader to better understand the rationale and concerns from both a government and industry perspective, and by providing comparative information in the form of an inventory of tourism-related taxes. The inventory, based on a survey of OECD and partner countries, focuses on indirect tourism-related taxes, fees, and charges that fall under the broad category headings of: i) arrival and departure; ii) air travel; iii) hotel and accommodation; iv) reduced rates of consumption tax; v) environment; and vi) incentives. The chapter also highlights recent trends and interesting practices in the area of tourism taxation.

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