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Abstract(s)
Atualmente verifica-se um incremento da pertinência das investigações sobre os impactos da
fiscalidade no turismo sustentável, designadamente, na identificação e caracterização dos turistas
que estão dispostos a pagar mais por destinos sustentáveis. Com este propósito desenvolvemos um
estudo empírico no Parque Natural da Serra da Estrela (PNSE), atendendo à sua relevância turística e
contributo para o desenvolvimento regional do interior. Neste âmbito, averiguámos qual o perfil do
turista do PNSE e se os turistas não residentes estão predispostos para pagar uma taxa de imposto
adicional (PPIA) para a sustentabilidade do PNSE. Para o cumprimento deste objetivo elaborámos um
inquérito por questionário, tendo obtido 193 respostas válidas. Os resultados obtidos permitem apurar
as implicações da PPIA na definição da política fiscal do setor turístico, assim como interferem na
tomada de decisão da dinâmica económica e política. As evidências dos resultados contribuem para a
escassa literatura existente sobre a análise do comportamento dos turistas e as suas preocupações
com questões de sustentabilidade.
Nowadays there is an increase in research on the impacts of taxation on sustainable tourism, namely, in the identification and characterization of tourists who are willing to pay (WP) for sustainable destinations. With this purpose we developed an empirical study in Serra da Estrela Natural Park (PNSE), given its tourist relevance and contribution to the regional development. In this context, this study aimed to find the profile of the tourist of the PNSE and if the non-resident tourists are predisposed to pay an additional tax (PPIA) for the sustainability of the PNSE. In order to achieve this goal, we developed a questionnaire, with 193 valid answers. The results obtained allow us to determine the implications of the PPIA in the definition of the fiscal policy of the tourism sector, as well as interfere in the decision making of the economic and political dynamics. Evidence of the results contribute to the scarce existing literature on the analysis of tourists' behavior and their concerns about sustainability issues.
Nowadays there is an increase in research on the impacts of taxation on sustainable tourism, namely, in the identification and characterization of tourists who are willing to pay (WP) for sustainable destinations. With this purpose we developed an empirical study in Serra da Estrela Natural Park (PNSE), given its tourist relevance and contribution to the regional development. In this context, this study aimed to find the profile of the tourist of the PNSE and if the non-resident tourists are predisposed to pay an additional tax (PPIA) for the sustainability of the PNSE. In order to achieve this goal, we developed a questionnaire, with 193 valid answers. The results obtained allow us to determine the implications of the PPIA in the definition of the fiscal policy of the tourism sector, as well as interfere in the decision making of the economic and political dynamics. Evidence of the results contribute to the scarce existing literature on the analysis of tourists' behavior and their concerns about sustainability issues.
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Keywords
Serra da Estrela Natural Park. Sustainability Sustainable Tourism Taxation Willing To Pay