ABSTRACT

Most of the literature on tourism taxation focuses on indirect taxes, on their use as a policy to promote tourism or as a system for collecting and controlling revenue. This document addresses an issue which has thus far remained almost unexplored; the direct taxation of tourism through the corporate tax borne by companies in the sector. The proposed objectives are twofold: first, to verify whether direct taxation leads to an additional tax on the tourism sector, which compensates for the lower collection due to the application of reduced rates in indirect taxation; and second, to ascertain whether there are differences between the different subsectors of the tourism sector in this regard. For this, a random sample of 16,266 Spanish companies for the period 2014–2018 is used, taken from the SABI (Iberian Balance Analysis System) base. Results show that Spanish tourism companies are taxed above average, although less than most subsectors of the services sector, such that it cannot be said that there is compensation for the lower VAT tax burden. However, the exception is travel agencies, who bear a much higher levy on corporate tax whilst at the same time enjoying a special VAT regime.

摘要

大多数关于旅游税收的文献都集中在间接税上，将其用作促进旅游业的政策或作为收集和控制收入的系统。这份文件解决了一个迄今为止几乎没有被探索过的问题；通过该部门公司承担的公司税对旅游业直接征税。提议的目标是双重的：首先，验证直接征税是否会导致对旅游部门征收额外税，以弥补因在间接税中采用降低税率而导致的较低征收；第二，确定旅游界的不同子界别在这方面是否存在差异。为此，使用了 2014-2018 年期间 16,266 家西班牙公司的随机样本，取自 SABI（伊比利亚平衡分析系统）基础。结果表明，西班牙旅游公司的税收高于平均水平，尽管低于服务业的大多数子行业，因此不能说对较低的增值税税负有补偿。然而，旅行社是个例外，它们承担更高的企业税，同时享受特殊的增值税制度。