文章基本信息

标题：The Impact of Romanian Tax Measures on Black Sea Coastline Tourism
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作者：Trandafir Adina ; Ristea Luminita
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Even if Romania has a huge tourism potensial,is mouving slowly in this industry. This study aims to investigate the impacts of tax measures on the Romanian Black Sea Coastline tourism and we have chosen a very specific area,i.e. the southern part and namely a specific seaside resort Neptun – Olimp and also one of the hotels of it: Hotel Cocor. For our investigation we use a linear regression model. To highlight the impact of tax measures adopted by the national authorities on local tourism,the model take into consideration three scenarios: the rate of VAT applied at this moment (respectively,24%),the rate of 0% VAT and the rate of 9% VAT that were could be applied to tourism services.
关键词：tax measures;VAT rate;occupancy degree;tourism.