000			02359nab a2200289 c 4500
999			_c144871 _d144871
003			ES-MaIEF
005			20211018134042.0
007			ta
008			211018t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_943902 _aTosi, Loris
245		0	_aAccess fees to cultural heritage cities _helectrónico _ba way to promote sustainable tourism? _c Loris Tosi and Ernesto-Marco Bagarotto
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aArt cities face specific problems determined by tourism pressure in terms of higher public expenditure (to ensure the provision of public services, the restoration and management of cultural sites and infrastructure for tourists), as well as negative consequences, such as pollution, traffic, expropriation of the social identity of the city, a loss of traditional shops and an increase in prices. Regarding the tax law field, many countries have tackled this issue through the introduction of a tourist tax, which affects tourists who stay overnight in the city's facilities. However, the tourist tax is not an effective tool for promoting sustainable tourism because it does not affect the so-called "excursionist tourists" (day trippers), who do not stay overnight in the city, but still largely contribute to the aforementioned problems. Using the example of the city of Venice, this article proposes a simpler and more integrated approach that delimits the application of access fees only to tourists arriving through specific carriers (in particular, cruise ships) and the access to specific demarcated areas in the city (such as St. Mark's Square). The suggested system could become a template applicable to all cities characterized by the strong presence of tourists to pursue the ultimate goal of making all tourists - including excursionist tourists - contribute to the city's public expenses.
650		4	_948636 _aTURISMO
650		4	_948618 _aTRIBUTOS
650		4	_948528 _aTASAS MUNICIPALES
650		4	_944650 _aGASTO PUBLICO LOCAL
650		4	_944260 _aFINANCIACION
650		4	_949639 _aDESARROLLO SOSTENIBLE
650		4	_aUNION EUROPEA _948644
700	1		_952189 _aBagarotto, Ernesto Marco
773	0		_9165322 _oWTJ/2021/2 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 2, 2021, 16 p.
942			_cRE