Fiscal policy and short-term rental in the function of tourism development: case of Split – Dalmatia County
DOI:
https://doi.org/10.71159/bizinfo260001HKeywords:
tourism, fiscal policy, short-term rental, tax revenuesAbstract
Tourism and fiscal policy are important determinants of the economy and tourism development in every country. Tourism has become not only a key source of income for many countries, but also a significant driver of economic growth, infrastructure development, and job creation. Increased activity in the tourism sector leads to higher consumption and tax revenues. Taxes are compulsory payments to the state by individuals and business entities. Therefore, local and regional taxes are the main sources of revenue. The aim of this paper is to examine the link between fiscal policy and short-term rentals in the context of tourism development, using the case of Split-Dalmatia County for the period 2016–2024. To provide empirical results, the Ordinary Least Squares (OLS) estimation method within the framework of multiple linear regression has been applied. The results show a positive relationship between tourism intensity and tax revenues in the case of Split-Dalmatia County.
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