Fonte: Revista de Turismo e Identidad; Vol. 1 Núm. 1 (2020); 183-213
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Resumo: Tourism is considered a relevant sector as it is an important source of economic growth and job generation. It is positioned as the third largest sector of international trade, contributing with 10.3% of world GDP, and records 1.7 billion dollars of revenue (omt, 2020). Therefore, it is important to study the main taxes and tax measures that affect it in order to know those policies that release on tourist activities.The aim of this work is to characterize and describe the types of taxes and tax measures related to the tourist sector. In particular, the current situation of the Covid-19 pandemic and the measures adopted by the countries regarding those taxes are analyzed. Tax policies on tourist activities are addressed in Latin America and Europe as case studies, based on a review, analysis and collection of information from international and national organizations. It is recognized that there are fiscal and tourist policies’that constitute means for investment in infrastructure and services in the sector. Then, the tax policies that have been the subject of the current policy will be established and have acted as a means to mitigate the adverse effects of the current crisis situation affecting tourism.
