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Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series

Tourist tax as a source of income

Yana Doneva

Abstract

Taxes are the main source of revenue in the state and municipal budgets. They are a factor with direct and indirect effect on economic growth. The aim of the study is to examine the importance of tourism as a source of income for the country and different regions. The values and the revenues from tourist tax are considered here. The results of the survey show the financial contribution of the sector at local level and determine the guidelines of the key role for the development of the regions in Bulgaria.

Keywords

tourist tax, tourism destination, destination management, public policy

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