Tourist taxation as a sustainability financing mechanism for mass tourism destinations

Abstract

Tourism taxation is one of the tools that can effectively contribute to obtaining resources that favor the development of policies to improve sustainability and the tourist experience in the destination. In this context, the objectives of this research are, on the one hand, to identify tourist preferences when offered 15 different taxes and fees, and, on the other hand, to identify which socio-demographic factors and trip characteristics condition the tourist's willingness to pay (WTP) of the five most accepted taxes and fees. This study was carried out in Andalusia, a region in southern Spain with a mass tourism specialization.