摘要:Tourism and the natural environment have a close relationship, much more so than in other economic activitives. Tourism consumes natural resources and generates pollution, but at the same time the quantity and quality of the natural environment affects greatly the tourist possibilities of a given area. The tourist sector has a well known saying that a four star hotel requires a four star environment. However tourist municipalities have lower income and expenditure levels than other municipalities when taking into account the floating population. The ways to solve this imbalance which affects the upkeep of tourist areas are a VAT rebate on municipal investments, changing the redistribution criteria of central funds and establishing a tourist tax.