IMPACT OF TAX POLICIES ON TOURISM COMPETITIVENESS IN SERBIA AND OTHER NEIGHBORING AND EUROPEAN UNION COUNTRIES ; UTICAJ PORESKE POLITIKE NA KONKURENTNOST TURIZMA U SRBIJI I NEKIM ZEMLJAMA U OKRUŽENJU I EVROPSKE UNIJE

Abstract

Tax policy has a significant impact on the tourism sector, its development, employment, and the decision of tourists to visit a destination. The impact of tax policy on the price of tourism services also reflects on the tourism and travel sector's competitiveness level. The subject of this paper is tax policy in the area of tourism in Serbia and some neighboring and European Union countries (Croatia, Montenegro, Albania, Macedonia, Bulgaria, Slovenia, Hungary, Romania). The aim of the paper is the analysis of tax rates in the tourism sector in the countries under consideration, and the level of tourism sector's competitiveness in terms of the impact of tax policy on business and investment. Methodological basis in this paper relies on the World Economic Forum data (WEF) on Travel & Tourism Competitiveness Index (TTCI). Research has shown unfavorable position of Serbia, as well as most countries in the region, in terms of effects of tax policy on business and investment. ; Poreska politika ima značajan uticaj na poslovanje turističkog sektora, njegov razvoj, zaposlenost, ali i na odluku turista o poseti neke destinacije. Uticaj poreske politike na visinu cena usluga u turizmu odražava se i na nivo konkurentnosti sektora turizma i putovanja. Predmet istraživanja u ovom radu jeste poreska politika u oblasti turizma u Srbiji i zemljama u okruženju, od kojih su neke članice Evropske unije (Hrvatska, Crna Gora, Albanija, Makedonija, Bugarska, Slovenija. Mađarska, Rumunija). Cilj rada je analiza stope poreza u sektoru turizma u analiziranim zemljama i sagledavanje nivoa konkurentnosti turističkih privreda sa aspekta uticaja poreske politike na podsticanje poslovanja i podsticanje investicija. Metodološku osnovu u ovom radu čine podaci Svetskog ekonomskog foruma (World Economic Forum – WEF) o Indeksu konkurentnosti turizma i putovanja (Travel & Tourism Competitiveness Index – TTCI). Istraživanje je pokazalo da je pozicija Srbije, ali i većine zemalja u okruženju nepovoljna sa aspekta efekata poreske politike na ...