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.