scholarly journals Tourism Development and Exchequer's Encouragment

2021 ◽  
Vol 6 (1) ◽  
pp. 17-31
Author(s):  
B Bheemanagouda
Keyword(s):  
Tourism Development ◽  
Tax Planning ◽  
Focused Attention ◽  
Inclusive Growth ◽  
Tax System ◽  
Policy Makers ◽  
Tourism Sector ◽  
Basic Understanding ◽  
Tax Laws ◽  
Latent Potential

Despite the arguments against the development of tourism a large number of positive aspects can be noticed in favour of tourism development.  The data presented in this paper substantiates the need for development of tourism in India.  It is observed that the yields emanated from this sector percolate to every corner of the economy and society starting from advanced cities to hamlets. As a result it leads to balanced and inclusive growth.  To tap the latent potential of the tourism sector, it is necessary to make integrated efforts from all corners of the economy.  One such effort focussed in this paper, has been initiated by the Indian Tax System.  The system has designed various special provisions to motivate the sector, but they are scattered in various Acts.  The knowledge of these provisions facilitate a sound tax planning.  This paper makes an attempt to put important tax provisions, relating to different players in the tourism sector scattered in various tax laws, in one place to provide a basic understanding.  It concludes that the sops offered by the exchequer are inadequate looking at the needs of the industry.  This sector is a cash-cow.  Its yields outweigh the sops and efforts.  Hence, this sector needs focused attention from the policy makers.  

Destination Governance

2022 ◽  
pp. 1-18
Author(s):  
Dimitrios Belias ◽  
Ioannis Rossidis ◽  
Christos Papademetriou ◽  
Marco Valeri
Keyword(s):  
Local Governments ◽  
Tourism Development ◽  
Local Communities ◽  
Local Authorities ◽  
Tourist Destination ◽  
Policy Makers ◽  
Tourist Destinations ◽  
Tourism Sector ◽  
The Creation

The critical impact of the tourism sector on the development of local communities and economies has now been recognized, both theoretically and in practice, by local governments (OTAs) and other national or supranational policy makers. The OTAs, with their institutional role extending to the areas of shaping and promoting tourist destinations, are creating, in this direction, a network of synergies and actions with other stakeholders in the tourism sector. Therefore, the issue of collaborative marketing is major. At the same time, in addition to the strategy and management of the promotion and promotion of a tourist destination, there is a second level of vision of the action of OTA, that of the marketing facilitation strategy, which pursues the holistic coordinating the tourism sector of an area, ensuring the creation of synergies and the development of tourism development in the desired direction. For this reason, this chapter is going to examine the synergies created and how local authorities can contribute to this.

scholarly journals Attitudes of Urban Residents’ Toward Tourism: Evidence from Bishkek

2018 ◽  
Author(s):  
Seyil Najimudinova ◽  
Naryngul Margazieva
Keyword(s):  
Local Population ◽  
Tourism Development ◽  
Global Scale ◽  
Urban Residents ◽  
Decision Making Process ◽  
Negative Consequences ◽  
Policy Makers ◽  
Level Of Satisfaction ◽  
Tourism Sector ◽  
The World

On a global scale, tourism is an actively developing industry, which is of great importance for the development of the economy of many regions of the world. Satisfaction of the local population with the development of tourism is closely related to the opportunities for active participation in the decision-making process on tourism development. The level of satisfaction with tourism can show the feelings and attitude of the residents toward tourism, and in particular, to tourists. Satisfied local people are more hospitable and willing to provide tourists with the necessary products and services. This paper aims to study the attitude of urban residents towards tourism and its development on the basis of a survey conducted among residents of Bishkek by random sampling. Bishkek is the capital of the country and the largest number of registered economic entities in the tourism sector is focused in Bishkek. Respondents (N=190) attitude toward tourism varied according to their age, education, gender, marital status. The study showed that urban residents have a mostly benevolent and supportive attitude to tourism. Among the negative consequences expected from tourism development is related with the risk of rising prices in accommodation facilities. The results can be useful for policy makers, business representatives, local government and researchers.

Strategi Pengembangan Pariwisata Pasca Bencana Tsunami di Kabupaten Lampung Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 243-257
Author(s):  
Sofyan Sofyan ◽  
◽  
Dian Kagungan ◽  
Nana Mulyana ◽  
◽  
...  
Keyword(s):  
Development Process ◽  
Descriptive Analysis ◽  
Tourism Development ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Tsunami Disaster ◽  
Tourist Destinations ◽  
Tourism Sector ◽  
Descriptive Approach ◽  
Tourism Potential

Lampung is one of the provinces that has a considerable tourism potential in which each region has tourism potential with its own unique attraction in South Lampung regency. However, the Tsunami disaster that struck the coastal areas of Banten and South Lampung on 22 Desemeber 2018, impacted the decline in the number of tourists visiting the archipelago and abroad to tourist destinations by the end of year 2018. Based on the problems raised above, the purpose of this research is to describe and analyze the strategy conducted by the Tourism and culture Office of South Lampung Regency in the effort to develop tourism sector in South Lampung district after Tsunami disaster. This type of research is qualitative research with a descriptive approach. The research informant is determined purpossive. Data collection techniques are conducted with observations, interviews and documentation. Data analysis techniques are carried out with data reduction, data presentation, drawing conclusions and data triangulation. Data is presented and in a descriptive analysis. Based on the results of the research is known that the Tourism and culture Department of South Lampung district has a strategy to develop tourism potential in South Lampung regency. In determining a strategy for tourism development in South Lampung District after the Tsunami disaster pay attention to four basic factors. These four factors are strengths, weaknesses, opportunities and threats with some sectors involved in the tourism development process. The conclusion of this research is based on the SWOT anilisis which produces four strategies i.e. SO strategy, WO Strategy, Strategy ST, and WT strategy

Gorontalo Province Tourism: Leading Sector In The Middle Of Weakness And Challenge

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Herwin Mopangga ◽  
Fitriaty Puhi
Keyword(s):  
Significant Contribution ◽  
Swot Analysis ◽  
Tourism Development ◽  
External Factors ◽  
The Other ◽  
Occupancy Rate ◽  
Regional Income ◽  
Sustainable Tourism Development ◽  
Tourism Sector ◽  
Internal And External Factors

Tourism shows a significant contribution to foreign exchange and regional income in Indonesia. Defined as a priority and leading sector in the RPJMD, tourism development in the Regencies and the Province of Gorontalo must measure the results, benefits and impacts for all stakeholders. Contribution to regional income (PAD) and the composition of internal and external factors in each of the leading destinations is needed for the purpose of determining the strategy and policy of sustainable tourism development. The study concluded that tourism sector was relatively small in its contribution to each PAD total by Regencies in Gorontalo Province. The low of PADsp is relevant to the low occupancy rate (TPK) of the hotel and the length of stay (LoS). The lack of retribution income from recreation and sports spot is relevant to the lack of activities to support the attractiveness such as art and cultural attractions and local products that can be souvenirs for tourists. Infrastructure facilities at leading tourism objects are relatively incomplete or do not meet tourism standards. The low of PAD, TPK LoS can also explain that the increase in tourists to Gorontalo is only a transit to the other tourist objects outside of Gorontalo Province.Keywords: Tourism, Leading Sector, Gorontalo, Income, Swot Analysis

Macro-economic Factors Influencing Tourism Entrepreneurship: The Case of Kazakhstan

2021 ◽  
pp. 097135572098143
Author(s):  
Aizhan Tleuberdinova ◽  
Zhanat Shayekina ◽  
Dinara Salauatova ◽  
Stephen Pratt
Keyword(s):  
Economic Development ◽  
Emerging Economies ◽  
Negative Relationship ◽  
National Income ◽  
Tourism Development ◽  
Entrepreneurial Activity ◽  
Macroeconomic Factors ◽  
Distributed Lag ◽  
Tourism Sector ◽  
The Impact

Tourism development contributes to economic development. In emerging economies like Kazakhstan, tourism development needs active entrepreneurship. As the country emerges from the post-Soviet era, there has been an increase in economic development and prosperity. Entrepreneurship in the tourism sector can drive economies forward through the creation of new tourism and hospitality businesses. The macroeconomic environment can influence entrepreneurial activity. We use an autoregressive distributed lag (ARDL) model to examine the impact of macroeconomic factors on tourism entrepreneurship in Kazakhstan. Using data from 1996 to 2018, we find that there is a positive short-run relationship between wages in the tourism sector and entrepreneurship, suggesting that wage growth in the sector attracts entrepreneurs. In the long run, however, tourism sector wages have a negative relationship with entrepreneurship, suggesting that these higher wages represent a higher cost to entrepreneurship. There is also a strong positive relationship between national income and tourism entrepreneurship in Kazakhstan. Implications of macroeconomic policy changes for Kazakhstan and other emerging economies are discussed.

scholarly journals ICAN- International Common Assessment Number: The need of the hour

2012 ◽  
Vol 2 (3) ◽  
pp. 147
Author(s):  
G.V. Satya Sekhar
Keyword(s):  
Financial Reporting ◽  
Tax Planning ◽  
Assessment System ◽  
Monitoring And Control ◽  
Double Taxation ◽  
Policy Makers ◽  
Corporate World ◽  
Transfer Prices ◽  
And Control ◽  
Uniform Assessment

When   there is a system of international financial reporting system (IFRS) is much in discussion, why the policy makers are not thinking for ICAN( International Common Assessment Number) in place of PAN (Permanent Assessment Number)as in the  in case of assessees in India.    In this situation, any individual’s income earned any where in the world can become  under a common tax planning tool.The government of India has agreements with most other nations that determine how multinational companies are taxed. In other words, the tax treaties attempt to avoid the double-taxation that would occur if two nations taxed the same income. Since transfer prices represent revenue to the upstream division and an expense to the downstream division, the transfer price affects the calculation of divisional profits that represent taxable income in the nations where the divisions are based. Further, double taxation avoidance agreements also helpful for monitoring and control of fraudulent affairs in the corporate world. In this context, this paper is intended to examine the significance of uniform assessment system in the entire world and need for common assessment number. 

scholarly journals Innovative Directions of Tourism Development

2020 ◽  
Vol 7 ◽  
Author(s):  
Mashhura Toirxonovna Alimova ◽  
Shirin Yakubovna Abdusaidova ◽  
Inoyatillo Ismatilloyevich Tuychiev
Keyword(s):  
Theoretical Analysis ◽  
Information Technologies ◽  
Tourism Development ◽  
Innovative Development ◽  
Tourism Sector

In the article, the introduction of innovations in the field of tourism is considered as an important factor in the competitive world of the tourism market. The essence of innovation in this regard is revealed based on a theoretical analysis of the definitions given by this category of scientists. There are also presented directions of innovative development of the tourism sector through the application of information technologies in the field.

scholarly journals HALAL TOURISM: DEVELOPMENT, CHANCE AND CHALLENGE

2018 ◽  
Vol 1 (2) ◽  
pp. 32 ◽  
Author(s):  
Eka Dewi Satriana ◽  
Hayuun Durrotul Faridah
Keyword(s):  
Economic Growth ◽  
Tourism Development ◽  
Muslim Countries ◽  
Tourism Sector

The tourism sector is one sector that is able to increase employment and increase economic growth. At present, halal tourism  is starting to become popular. This is in line with the increase in Muslim tourists from year to year. The development of halal tourism began to be carried out by various countries, muslim and non-muslim countries. This article will explore the development of halal tourism in several countries, reviewing the concepts and principles of halal tourism, and discuss the chances and challenges.

scholarly journals Tax planning in Australia’s income tax system

2020 ◽  
Vol 27 (1) ◽  
pp. 59-83
Author(s):  
Tristram Sainsbury ◽  
Robert Breunig
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
Tax System

scholarly journals Indonesia’s Tourism Sector Is Ready To Skyrocket After The COVID-19 Pandemic

2021 ◽  
Author(s):  
Angelia
Keyword(s):  
Ethnic Groups ◽  
Tourism Development ◽  
World Heritage ◽  
World Heritage Sites ◽  
Heritage Sites ◽  
The Third ◽  
Tourism Sector ◽  
Thousand Islands

Indonesia is a country that is rich in diversity. Indonesia's diversity, which includes more than 17 thousand islands, more than 300 ethnic groups, more than 700 languages, world heritage sites, and the third largest biodiversity, is a great potential for tourism development (Tayibnapis and Sundarini 2020).

Sign in / Sign up

Export Citation Format

Share Document