Fonte: Journal of Tourism & Development; v. 3, n. 17/18 (2012); 1749-1757
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Resumo: Some countries have been using taxes and fees on tourism activities to finance its growth and development. The literature on the analysis of benefits and costs of tourism’s taxation on wellbeing of host communities is structured by a series of studies with controversial results. Within this perspective, this article aims to justify the importance of creating a tax on international tourists’ overnights to finance the growth and the development of sustainable tourism in the Republic of Cape Verde. From the standpoint of tourism’s public management, the effectiveness of the overnight accommodation tax is associated to the destination’s raised funds. Therefore, it may be justified if the generated resources are applied to improve Cape Verde’s tourism competitiveness by investing in infrastructure and general professional training, as well as stimulating small businesses in the tourism sector. Thus, the substantial social and economic benefits trespass its negligible impact on the price competitiveness of the country as an international tourist destination.
