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Lodging tax collection in the mexican caribbean, immune to austerity policies?
 
     
      Lodging tax collection in the mexican caribbean, immune to austerity policies?
      La recaudación del impuesto al hospedaje en el caribe mexicano: ¿Inmune a las políticas de austeridad?


Autor(es):
Rocha Martínez, Beatriz de la Trinidad
Puls, Sergio Lagunas


Periódico: El Periplo Sustentable

Fonte: El Periplo Sustentable; Núm. 45 (2023): Número cuarenta y cinco; 136 - 159

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Resumo: The objective is to analyze the changes in the collection lodging tax (IH) in Quintana Roo, considering the disappearance or the main federal tourism promotion agencies, PROMEXICO and the Tourism Promotion Council as a part of the republican austerity program initiated in December 2018. The tax authority was asked for a monthly collection of the IH, since December 2012 until June 2021 to perform adjustment tests for Normal, Logistic, Gamma, and Weibull distributions, with which the parameters and graph in which the positions of the collection obtained in 2019 were located were obtained. The results show that despite the austerity policies, there were no significant changes in the collection of the IH in the periods analyzed.